The following events apply to Computer Services Inc. in its first year of operation:
1. Acquired $40,000 cash from the issue of common stock.
2. Earned $28,000 of service revenue on account.
3. Incurred $15,200 of operating expenses on account.
4. Collected $26,400 cash from accounts receivable.
5. Made a $13,600 payment on accounts payable.
6. Paid a $2,000 cash dividend to the stockholders.
7. Received a $7,100 cash advance for services to be provided in the future.
8. Purchased $1,600 of supplies on account.
9. Recognized $2,400 of revenue for services provided to the customer in Event 7.
10. Recognized $1,200 of supplies expense.
11. Recorded $1,600 of accrued salaries expense.
12. Recognized $450 of accrued interest revenue.

Required
a. Record the events in T-accounts and determine the ending account balances.
b. Test the equality of the debit and credit balances of the T-accounts by preparing a trial balance.