Open T accounts for the accounts shown in the trial balance and enter the 30 June balance in each account. Post the adjusting entries to the T accounts.

Here are the solutions for requirements B, C, and D.

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Requirement B: Open T accounts for the accounts shown in the trial balance and enter the 30 June balance in each account. Post the adjusting entries to the T accounts.

First, we list the initial balances from the unadjusted trial balance. Then, we post the adjusting entries (calculated in the previous response for Requirement A) to the respective T-accounts. New accounts created by adjusting entries are also included.

T-Accounts with Initial and Adjusted Balances

Cash at bank

Debit ($)	Credit ($)
7,780
**7,