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Exercise 2-3 (Algo) T-accounts and trial balance [LO2-4] The following transactions occurred during March 2021 for the Wainwright Corporation. The company owns and operates a wholesale warehouse. 1. Issued 35,000 shares of common stock in exchange for $350,000 in cash 2. Purchased equipment at a cost of $45,000 $12.500 cash was paid and a notes payable to the seller was signed for the balance owed. 3. Purchased inventory on account at a cost of $88,000. The company uses the perpetual inventory system. 4. Credit sales for the month totaled $145,000. The cost of the goods sold was $75,000. 5. Paid $5,500 in rent on the warehouse building for the month of March 6. Paid $6,500 to an insurance company for fire and liability insurance for a one-year period beginning April 1, 2021. 7. Paid $75,000 on account for the merchandise purchased in 3. 8. Collected $60,000 from customers on account. 9. Recorded depreciation expense of $1,500 for the month on the equipment. Post the above transactions to the below T-accounts. Assume that the opening balances in each of the accounts is zero. Prepare a trial balance from the ending account balances. Complete this question by entering your answers in the tabs below. T Accounts Trial Balance Post the above transactions to the below T-accounts. Assume that the opening balances in each of the accounts is zero. (Enter) the number of the transaction in the column next to the amount.) Check Post the above transactions to the pelow 1-accounts. Assume that the opening parances in each of the the number of the transaction in the column next to the amount.) Cash Accounts receivable Beg. Bal. Beg. Bal. 12,500 145,000 5,500 60,000 6,500 75,000 End. Bal. End. Bal. 85,000 Prepaid insurance Beg. Bal. Beg. Bal. 6,500 End. Bal. End. Bal. 6,500 Accumulated depreciation Beg. Bal. Beg. Bal. 1,500 End. Bal. End. Bal. 1,500 Notes payable Beg. Bal. Beg. Bal. End. Bal. End. Bal. Beg. Bal. Beg. Bal. End. Bal. End. Bal. 350,000 60,000 310,500 Inventory 88,000 13,000 Equipment 45,000 45,000 Accounts payable 75,000 75,000 88,000 13,000 Common stock 350,000 350,000 32,500 32,500 Sales revenue 145,000 145,000 End. Bal. Beg. Bal. End. Bal. Beg. Bal. End. Bal. Beg. Bal. End. Bal. Beg. Bal. End. Bal. 45,000 Accounts payable 75,000 88,000 13,000 Common stock 350,000 350,000 Cost of goods sold 75,000 75,000 Depreciation expense 1,500 1,500 End. Bal. Beg. Bal. End. Bal. Beg. Bal. End. Bal. Beg. Bal. End. Bal. Complete this question by entering your answers in the tabs below. T Accounts Trial Balance Prepare a trial balance from the ending account balances. Trial Balance Account Title Debits Credits Cash Accounts receivable Inventory Prepaid insurance Equipment Accumulated depreciation Accounts payable Notes payable Common stock Sales revenue Cost of goods sold Rent expense Depreciation expense Totals 310,500 85,000 13,000 6,500 45,000 75,000 5,500 1,500 542,000 1,500 13,000 32,500 350,000 145,000 542,000