On June 1, Depot Company began operations. On September 1, Depot Company has the following accounts and account balances:
Cash $17,400, Accounts Receivable $2,000, Supplies $1,900, Accounts Payable $1,000, Unearned Service Revenue $1,600, Owner's Capital $16,000, Service Revenue $4,100, and Salaries Expense $1,400
During the month of September, the bookkeeper for Depot Corporation created the following journal entries:

(a) Create T accounts and post the opening balances.
(b) Post the September transactions and determine the ending balance in each account.
(c) Using the balances determined in part (b), create a trial balance at September 30, 2017.

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1. Cash 1,200 Service Revenue 1,200 To record cash received from services performed. 2. Salaries Expense Paid salaries to date. 3. Accounts Payable 200 Paid creditors on account. 4. Cash 1,000 Accounts Receivable 1,000 Received cash in payment of account. 5. Unearned Service Revenue 1,200 Service Revenue 1,200 Provided services. 6. Supplies 1,000 Accounts Payable 1,000 To record supplies purchased on account.