Required: 1. & 2. Post the current year transactions to T-accounts for each of the accounts on the balance sheet. (Two items have been given in the cash T-account as examples). Cash Beg. Bal. 25,000 End. Bal. 10,400 Investments (short-term) Beg. Bal 2,200 8,100 (a) 6,500 (b) End. Bal. 2,200 Beg. Bal. Accounts Receivable 4,300 Inventory Beg. Bal. 25,000 End. Bal. 4,300 End. Bal. 25,000 Notes Receivable (long-term) Equipment Beg. Bal. 2,100 Beg. Bal 59,000 End. Bal. 2,100 End. Bal. 59,000 Factory Building Intangibles Beg. Bal. 98,000 Beg. Bal. 4,300 End. Bal. 98,000 End. Bal. Accounts Payable Beg. Bal. 20,000 Beg. Bal End. Bal. 20,000 End. Bal. 4,300 Accrued Liabilities Payable 3,600 3,600 Notes payable (current) Notes payable (noncurrent) Beg. Bal. 5,900 Beg. Bal. 49,000 End. Bal. 5,900 End. Bal. 49,000 Common Stock Additional Paid-in Capital Beg. Bal. 10,800 Beg. Bal. 97,200 End. Bal. 10,800 End. Bal. 97,200 Retained Earnings Beg. Bal. 33,400 End. Bal. 0 33,400