Selected transactions from the journal of Roberta Mendez investment broker are presented below.DateAccount Titles and ExplanationRef.DebitCreditAug.1Cash5000Common Stock5000(Investment of cash for stock)10Cash2700Service Revenue2700(Received cash for services provided)12Equipment5000Cash1000Notes Payable4000(Purchased office equipment for cash and notes payable)25Accounts Receivable1600Service Revenue1600(Billed clients for services provided)31Cash850Accounts Receivable850(Receipt of cash on account)Instructions(a) Post the transactions to T-accounts.(b) Prepare a trial balance at August 312014.