Use the information in Exercise 2-9 to open these T-accounts: Cash; Supplies; Prepaid Insurance; Equipment; M. Harris, Capital; Services Revenue; and Utilities Expense. (1) Post the general journal entries to these T-accounts (which will serve as the ledger). (2) Prepare the August 31 trial balance.

Data From Exercise 2-9

Prepare general journal entries for the following transactions of a new company called Pose-for-Pics. Use the following partial chart of accounts: Cash; Supplies; Prepaid Insurance; Equipment; M. Harris, Capital; Services Revenue; and Utilities Expense. 

Aug. 1. M. Harris, the owner, invested $6,500 cash and $33,500 of photography equipment in the company. 

2. The company paid $2,100 cash for an insurance policy covering the next 24 months. 

5. The company purchased supplies for $880 cash. 

20. The company received $3,331 cash from taking photos for customers. 

31. The company paid $675 cash for August utilities.