beth nelson started her practice as a design consultant on november 1 2015 during the first month of operations the business

Requirements
1. Record each transaction in the journal using the following account titles: Cash; Accounts Receivable; Office Supplies; Prepaid Insurance; Furniture; Land; Accounts Payable; Utilities Payable; Unearned Revenue; Common Stock; Dividends; Service Revenue; Salaries Expense; Rent Expense; Utilities Expense. Explanations are not required.
2. Open a T-account for each of the accounts.
3. Post the journal entries to the T-accounts, using transaction dates as posting ­references in the ledger accounts. Label the balance of each account Bal.
4. Prepare the trial balance of Beth Nelson, Designer, as of November 30, 2015.