On April 1, 2023, Beth Orth opened Beth’s Art Studio. The following transactions occurred in April:
2023
Apr.
1 Beth Orth invested $15,000 in the art studio.
1 Paid two months’ rent in advance, $1,600.
3 Purchased equipment on account from Martin Company, $1,300.
5 Received $3,000 cash for art training program provided to Northwest Community College.
8 Purchased art supplies for $350 cash.
9 Billed Harry Co. for art lessons provided, $3,300.
10 Paid salaries expense, $700.
15 Beth withdrew $1,000 from the art studio to buy a new power saw for her home.
28 Paid electric bill $50.
29 Paid telephone bill, $130.

Required
a. The ledger is already set up for you based on the chart of accounts.
b. Journalize (all page 1) and post the April transactions.
c. Prepare a trial balance as of April 30, 2023.

The chart of accounts includes Cash, 111; Accounts Receivable, 112; Prepaid Rent, 114; Art Supplies, 121; Equipment, 131; Accounts Payable, 211; Beth Orth Capital, 311; Beth Orth, Withdrawals, 312; Art Fees Earned, 411; Electrical Expense, 511; Salaries Expense, 521; Telephone Expense, 531.