The transactions listed below are those of Reliable Computer Repair. Inc., for April 1999:

Apr. 1 Cash of $500,000 was received for capital stock issued to the owners.

3 Rent was paid for April, $3,500.

6 Trucks were purchased for $56,000 cash.

7 Office equipment was purchased on account from Wagner Company for

$76,800. 14 Salaries for first two weeks were paid, $12,000.

15 $28,000 was received for services performed.

18 An invoice was received from Roger's Gas Station for $400 for gas and oil used during April.

23 A note was arranged with the bank for $80,000. The cash was received, and a note promising to return the $80,000 on May 30, 1999, was signed. 29 Purchased trucks for $73,600 by signing a note.

30 .Salaries for the remainder of April were paid, $14,400.

Required

a. Prepare journal entries for these transactions.

b. Post the journal entries to T-accounts. Enter the account number in the Posting Reference column of the journal as you post each amount. Use the following account numbers:lo1

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Acct. No. Account Title 100 Cash 150 Trucks 172 Office Equipment 200 Accounts Payable 201 Notes Payable 300 Capital Stock 400 Service Revenue 506 507 Salaries Expense 515 Gas and Oil Expense Rent Expense c. Prepare a trial balance as of April 30, 1999.