Applying the debit-credit rules;

preparing a trial balance Kendis Lanelle opened a computer consulting business called Viva Consultants and completed the following transactions in the first month of operations.
April 1 Lanelle invested \($80,000\) cash along with office equipment valued at \($26,000\) in the business.
Prepaid \($9,000\) cash for 12 months’ rent for office space. Debit Prepaid Rent (an asset)
for \($9,000.\)
3. Made credit purchases for \($8,000\) in office equipment and \($3,600\) in office supplies. Payment is due within 10 days.
6 Completed services for a client and immediately received \($4,000\) cash.
9 Completed a \($6,000\) project for a client, who must pay within 30 days.
13 Paid \($11,600\) cash to settle the account payable created on April 3.
19 Paid \($2,400\) cash for the premium on a 12-month insurance policy. (Debit Prepaid Insurance (an asset) for \($2,400.\)
22 Received \($4,400\) cash as partial payment for the work completed on April 9.
25 Completed work for another client for \($2,890\) on credit.
28 Lanelle withdrew \($5,500\) cash for personal use.
29 Purchased \($600\) of additional office supplies on credit.
30 Paid \($435\) cash for this month’s utility bill.
i)
Required 

I. Apply the debit-credit rules and explain how to record each transaction (use account titles listed in part 2).
2. Open the following T-accounts—Cash; Accounts Receivable; Office Supplies; Prepaid Insurance;
Prepaid Rent; Office Equipment; Accounts Payable; K. Lanelle, Capital; K. Lanelle, Withdrawals:
Services Revenue; and Utilities Expense. Record the transactions from part 1 in the T-accounts.
3. Prepare a trial balance as of April 30.