Post the given journal to the ledger, balance the accounts and prepare a trial balance.

1. 1 · Open a T-account for every account name. Debit side on the left, credit side on the right.
2. 2 · Post each journal line. Date, the name of the other account, the amount.
3. 3 · Balance off each account.
   • Total both sides.
   • Write balance c/d on the smaller side.
   • Bring down balance b/d on the opposite side.
4. 4 · List the balances. Debit balances: assets, expenses, drawings. Credit balances: liabilities, income, capital.
5. 5 · Total and compare. The totals must agree; if not, look for one-sided or unequal postings.
6. 6 · State the limits. Name errors that a trial balance cannot reveal.

Scoring tip: Label every balance c/d and b/d; unlabelled balances lose easy marks.