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1. The journal of Ward Technology Solutions,includes the following entries for May, 2012: May 1 The business received cash of $75,000 and and gave capital to the owner. 2 Purchased supplies of $500 on account. 4 Paid $53,000 cash for a building. 6 Performed service for customers and received cash, $2,600. 9 Paid $400 on accounts payable. 17 Performed service for customers on account, $2,500. 23 Received $1,900 cash on account from a customer. 31 Paid the following expenses: salary, $1,100; rent, $900. Requirements 2. Open T-accounts using the following account numbers: Cash, 110; Accounts receivable, 120; Supplies, 130; Building, 140; Accounts payable, 210; Ward, capital, 310; Service revenue, 410; Rent expense, 510; Salary expense, 520. 3. Post to the accounts. Write dates and journal references (use account numbers) in the accounts. Compute the balance of each account after posting.
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