In June, A. French Placement Agency of Fredericton had the following transactions:

The chart of accounts includes: Cash, 111; Accounts Receivable, 112 Supplies, 131; Equipment, 141; Accounts Payable, 211; A. French, Capital, 311; A. French, Withdrawals, 321; Placement Fees Earned, 411; Wages Expense, 511; Telephone Expense, 521; Advertising Expense, 531.
Required
a. The ledger is already set up for you based on the Chart of Accounts.
b. Journalize (all page 1) and post transactions.
c. Prepare a trial balance for June 30, 2012.