P2-30A Journalizing transactions, posting to T-accounts, and preparing a trial balance [45–60 min] Doris Stewart started her practice as a design consultant on September 1, 2012. During the first month of operations, the business completed the following transactions:

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P2-30A  Journalizing transactions, posting to T-accounts, and preparing a trial balance [45–60 min] Doris Stewart started her practice as a design consultant on September 1, 2012. During the first month of operations, the business completed the following transactions:

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Requirements
1. Open the following T-accounts: Cash, Accounts receivable, Supplies, Furniture, Land, Accounts payable, Common stock, Dividends, Service revenue, Salary expense, and Rent expense.
2. Record each transaction in the journal, using the account titles given. Key each transaction by date. Explanations are not required.
3. Post the transactions to the T-accounts, using transaction dates as posting references in the ledger accounts. Label the balance of each account Bal, as shown in the chapter.
4. Prepare the trial balance of Doris Stewart, Designer, P.C., at September 30, 2012.