On April 1, 2015, Alykhan Sunderji established an interior decorating business, Yaletown Interiors. During the month, Alykhan completed the following transactions:
Apr. 1. Alykhan transferred cash from a personal bank account to an account to be used for the business, $15,000.
2. Paid rent for period of April 2 to end of month, $2,350.
6. Purchased office equipment on account, $10,000.
10. Purchased supplies for cash, $1,200.
12. Received cash for job completed, $8,500.
15. Sent his girlfriend flowers paid for on his own credit card, $90.
23. Recorded jobs completed on account and sent invoices to customers, $6,000.
29. Paid utilities expense, $1,100.
30. Paid creditor a portion of the amount owed for equipment purchased on April 6, $2,500.
Instructions
1. Journalize each transaction in a two-column journal, referring to the following chart of accounts in selecting the accounts to be debited and credited. (Do not insert the account numbers in the journal at this time.) Explanations may be omitted.

2. Post the journal to a ledger of three-column accounts, inserting appropriate posting references as each item is posted. Extend the balances after each transaction is posted, and note whether the balance is a debit or credit.
3. Prepare an unadjusted trial balance as at April 30, 2015.

1010 Cash 1020 Accounts Receivable 1030 Supplies 1060 Equipment 2020 Accounts Payable 3010 Alykhan Sunderji, Capital 4010 Fees Eamed 5030 Rent Expense 5040 Utilities Expense