Jack Fish began a public accounting practice and completed these transactions during April of the current year:

Apr. 1 Invested \(\$ 7,000\) in a public accounting practice begun this day.

1 Rented suitable office space and prepaid two months' rent in advance, \(\$ 2,400\).

2 Purchased office supplies, \(\$ 95\), and office equipment, \(\$ 5,650\), on credit.

4 Paid the annual premium on a liability insurance policy, \(\$ 650\).

6 Completed accounting work for a client and immediately collected \(\$ 265\) in cash for the work done.

12 Completed accounting work for Heritage Bank on credit, \(\$ 675\).

April 16 Purchased additional office supplies on credit, \(\$ 55\).
22 Received \(\$ 675\) from Heritage Bank for the work completed on April 12 .
25 Jack Fish withdrew \(\$ 375\) from the accounting practice to pay personal expenses.
29 Completed accounting work for Blake Realty on credit, \(\$ 525\).
30 Made an installment payment of \(\$ 1,245\) on the equipment and supplies purchased on April 2.
30 Paid the April utility bills of the accounting practice, \(\$ 150\).
\section*{Required}
1. Open the following accounts: Cash; Accounts Receivable; Office Supplies; Prepaid Insurance; Prepaid Rent; Office Equipment; Accounts Payable; Jack Fish, Capital; Jack Fish, Withdrawals; Accounting Fees Earned; and Utilities Expense.
2. Prepare general journal entries to record the transactions.
3. Post to the accounts.
4. Prepare a trial balance titled Jack Fish, CPA.