During the first month of operations (November 2010), Stein Services Corporation completed the following selected transactions:
a. The business received cash of $28,000 and a building valued at $52,000. The corporation issued common stock to the stockholders.
b. Borrowed $37,300 from the bank; signed a note payable.
c. Paid $33,000 for music equipment.
d. Purchased supplies on account, $500.
e. Paid employees salaries, $2,500.
f. Received $1,600 for music service performed for customers.
g. performed service for customers on account, $3,200.
h. Paid $100 of the account payable created in Transaction d.
i. Received an $800 bill for utility expense that will be paid in the near future.
j. Received cash on account, $1,200.
k. Paid the following cash expenses: (1) rent, $1,200; (2) advertising, $700.

Requirements
1. Record each transaction directly in the T-accounts without using a journal. Use the letters to identify the transactions.
2. Prepare the trial balance of Stein Services Corporation at November 30, 2010.