$!$ Trial Balance

tructions

$\backslash$table$[[$DATE$,$ACCOUNT TITLE,POST. REF.,DEBIT,CREDIT$],[$Oct$.1,$Cash,,$15,000\mathrm{.}00,],[,$Sengel Moon, Capital,,,$15,000\mathrm{.}00],[2,$Rent Expense,,$300\mathrm{.}00,],[,$Cash,,,$300\mathrm{.}00],[3,$Bicycle Parts,,$2,000\mathrm{.}00,],[,$Accounts Payable,,,$2,000\mathrm{.}00],[5,$Office Supplies,,$250\mathrm{.}00,],[,$Accounts Payable,,,$250\mathrm{.}00],[8,$Phone Expense,,$38\mathrm{.}00,],[,$Cash,,,$38\mathrm{.}00],[9,$Cash,,$140\mathrm{.}00,],[,$Repair Fees,,,$140\mathrm{.}00],[11,$Miscellaneous Expense,,$15\mathrm{.}00,],[,$Cash,,,$15\mathrm{.}00],[12,$Accounts Payable,,$100\mathrm{.}00,],[,$Cash,,,$100\mathrm{.}00]]$