Refer to Exercise.
Apr 1 Received $19,100 and issued common stock.
2 Purchased $300 of office supplies on account.
4 Paid $14,700 cash for land to use as a building site.
6 Performed service for customers and received cash of $2,700.
9 Paid $200 on accounts payable.
17 Performed service for ShipEx on account totaling $1,000.
23 Collected $200 from ShipEx on account.
30 Paid the following expenses: salary, $1,300; rent, $500.

Requirements
1. After journalizing the transactions of Exercise 2-18A, post the entries to the ledger, using T-accounts. Key transactions by date. Date the ending balance of each account April 30.
2. Prepare the trial balance of Harris Tree Cellular, Inc., at April 30, 2010.
3. How much are total assets, total liabilities, and total stockholders equity on April 30?