The following events apply to Equipment Services Inc. in itsfirst year of operation:

1. Acquired $60,000 cash from the issue of common stock.
2. Received an $8,200 cash advance for services to be provided inthe future.
3. Purchased $2,000 of supplies on account.
4. Earned $36,000 of service revenue on account.
5. Incurred $16,100 of operating expenses on account.
6. Collected $28,500 cash from accounts receivable.
7. Made a $15,100 payment on accounts payable.
8. Paid a $2,000 cash dividend to stockholders.
9. Recognized $1,600 of supplies expense.
10. Recorded $3,100 of accrued salaries expense.
11. Recognized $3,100 of revenue for services provided to thecustomer in Event 2.

Required
a. Record the events in T-accounts and determinethe ending account balances.
b. Test the equality of the debit and creditbalances of the T-accounts by preparing a trial balance.

• Required A
• Required B

Record the events in T-accounts and determine the ending accountbalances.

I have filled in some but need help with the remaining.Thanks.

Cash Accounts Receivable Beg. Bal Beg. Bal 1. 60,000 15,100 7. 4. 36,000 28,500 6. 2. 8,200 2,000 8. 6. 28,500 End. Bal 79,600 End. Bal 7,500 Supplies Accounts Payable Beg. Bal Beg. Bal 2,000 3. 16,100 5. 7. 15,100 End. Bal End. Bal 3,000 Salaries Payable Unearned Revenue Beg. Bal Beg. Bal 3,100 3,100 8,200 2. End. Bal 3,100 End. Bal 5,100 Common Stock Retained Earnings Beg. Bal Beg. Bal End. Bal End. Bal Dividends Service Revenue Beg. Bal Beg. Bal 8. 2,000 End. Bal 2,000 End. Bal Operating Expenses Salaries Expense Beg. Bal Beg. Bal 5. 16,100 End. Bal 16,100 End. Bal Supplies Expense Beg. Bal End. Bal