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Exhibit 2-1
All nine transactions for Ralston Sports Co. for September 2011, the first month of operations, are recorded in the following T accounts:
Refer to Exhibit 2-1. Prepare a trial balance, listing the accounts in their proper order.
High-Draw Items
Products that significantly attract customers, resulting in high sales volume.
Work Cells
An arrangement in manufacturing where machinery and staff are grouped together in a way that focuses on producing a single product or component.
Assembly Line
A manufacturing process in which parts are added to a product in a sequential manner to create a finished product efficiently.
Fabrication Line
A machine-paced, product-oriented facility for building components.
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