From the following T accounts of Linda’s Consulting Service, 

(a) Record and foot the balances

(b) Prepare a trial balance for October 31, 2023

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(A) (F) (G) Cash 111 6,000 4,000 (B) 3,500 340 (D) 3,000 150 (E) 600 (H) Accounts Payable 211 500 (C) Fees Earned 411 3,500 (F) 4,000 (G) Accounts Receivable 112 1,000 (G) (D) Linda Miyagawa, Capital 311 6,000 (A) Rent Expense 511 340 (B) (C) (H) Equipment 121 4,000 500 Linda Miyagawa, Withdrawals 312 600 Utilities Expense 512 (E) 150