Preparing T-accounts
And a trial balance
C3 P2
Use the information in Exercise 2-4 to prepare an August 31 trial balance for Pose-for-Pics. Open
These T-accounts: Cash; Office Supplies; Prepaid Insurance; Photography Equipment; H. Paris,
Capital; Photography Fees Earned; and Utilities Expense. Post the general journal entries to these
T-accounts (which will serve as the ledger), and prepare a trial balance.

Which in exercise 2-4 is
Exercise 2-4
Preparing general journal
Entries
A1 P1
Prepare general journal entries for the following transactions of a new business called Pose for Pics.
Aug. 1 Hashim Paris, the owner, invested $7,500 cash and $32,500 of photography equipment in
The business.
1 Paid $3,000 cash for an insurance policy covering the next 24 months.
5 Purchased office supplies for $1,400 cash.
20 Received $2,650 cash in photography fees earned.
31 Paid $875 cash for August utilities.

What's the question. You do not expect us to do your work for you, do you? Do your work first, then if you have a question we will try to help you.

Your first step is to set up your T-accounts.
2nd step is to do journal entries.
3rd step is to post journal entries to your T-Accounts.
4th step is to get the ending balance in your T-accounts.
5th step is to prepare a Trial Balance.