(L. OBJ. 4, 5) Posting, balancing T-accounts, and preparing a trial balance [10-15 min]
Use the September transaction data for Otis Carpenter, M.D., given in short Exercise 2-5.
Requirements
1. Open the following T-accounts: Cash, Accounts receivable, Medical supplies, Accounts payable, Otis Carpenter, Capital, Service revenue, and Rent expense.
2. After making the journal entries in Short Exercise 2-5, post to the T-accounts. No dates or posting references are required. Compute the balance of each account, and denote it as Bal.
3. Prepare the trial balance, complete with a proper heading, at September 3, 2010.
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