The trial balance for Security Systems, Inc., at May 15, 2016, follows:

During the remainder of May, Security Systems, Inc., completed the following transactions:
May 16 Collected $1,700 cash from a client on account
18 Provided services on account, $2.200
21 Received $2,800 cash for services provided
23 Purchased supplies on account, $600
25 Paid $1.600 in dividends.
27 Paid $2,000 on account
29 Received $4,200 cash for services provided
30 Paid rent, $900
31 Paid employees' salaries, $1950.
Requirements
1. Journalize the transactions that occurred May 16 to May 31 on page 6 of the journal.
2. Open T-accounts for the ledger accounts listed in the trial balance and enter their beginning balances at May 15. Use the four-column account format illustrated in the chapter. Enter "Bal" for the May 15 balance in the item column. Post the transactions to the ledger, using dates, account numbers, and posting references. Calculate the new account balances at May 31, 2016.
3. Prepare the trial balance for Security Systems, Inc., at May 31, 2016?

Security Systems, Inc. Trial Balance May 15, 2016 DEBIT $ 4,700 5,300 150 15,750 CREDIT ACCT # ACCOUNT 110 Cash Accounts Receivable 112 115 Supplies Equipment Accounts Payable Common Stock 140 210 $ 2,900 311 22,000 Dividends 2,900 315 8.200 Service Revenue 411 Salaries Expense Rent Expense 511 2,800 1,500 515 Total $33,100 $33.100