The T-accounts below summarize the ledger of Padre Landscaping Company at the end of the first month of operations.

Cash No. 101 Unearned 4/1 10,000 | 4/15 720 Service Revenue No. 209 4/12 900 | 4/25 1,500 4/30 1,000 4/29 400 4/30 1,000 Common Stock No. 311 Accounts Receivable No. 112 4/7 3,200 | 4/29 400 Supplies No. 126 4/4 1,800 Accounts Payable No. 201 4/25 1,500 | 4/4 1,800 415 Service Revenue 4/1 10,000 No. 400 4/7 4/12 Salaries and Wages Expense 3,200 900 No. 726 Instructions

(a) Prepare the complete general journal (including explanations) from which the postings to Cash were made.

(b) Prepare a trial balance at April 30, 2014.