Preparing and posting journal entrieso; v a trial balance Kamilos Management Services opens for business and completes these transactions in September.
Sept. 1 Tom Kamilos, the owner, invests \($38,000\) cash along with office equipment valued at \($15,000\) in the business.
2 Prepaid \($9,000\) cash for 12 months’ rent for office space. (Debit Prepaid Rent for \($9,000\)
4 Made credit purchases for \($8,000\) in office equipment and \($2,400\) in office supplies. Payment is due within 10 days.
8 Completed work for a client and immediately received \($3,280\) cash.
12 Completed a \($15,400\) project for a client, who must pay within 30 days.
13. Paid \($10,400\) cash to settle-the payable created on September 4.
19 Paid \($1,900\) cash for the premium on an 18-month insurance policy. (Debit Prepaid Insurance for \($1,900\)
22 Received \($7,700\) cash as partial payment for the work completed on September 12.
24 Completed work for another client for \($2,100\) on credit.
28 Tom Kamilos withdrew \($5,300\) cash for personal use.
29 Purchased \($550\) of additional office supplies on credit.
30 Paid \($860\) cash for this month’s utility bill.
Required 

1. Prepare general journal entries to record these transactions (use account titles listed in part 2).
2. Open the following ledger accounts—their account numbers are in parentheses (use the balance column format): Cash (101); Accounts Receivable (106); Office Supplies (124); Prepaid Insurance (128);
Prepaid Rent (131); Office Equipment (163); Accounts Payable (201); T. Kamilos, Capital (301);
T. Kamilos, Withdrawals (302); Service Fees Earned (401); and Utilities Expense (690). Post journal entries from part 1 to the ledger accounts and enter the balance after each posting.
3. Prepare a trial balance as of the end of September.