1 Investors provide 10,000usd cash to start business, issues common stock for the investment 2 Borrows 20,000usd from the bank 3 Purchased 5,000usd equipment for cash 4 Purchased 2,000usd supplies on account 5 Performed services for client no.1 and received payment of 7,000usd cash 10 Performed 8,000usd worth of services on account and for client no.2 and sent invoice for it 17 Paid 1,200usd toward account balance for supplies that were purchased on april 3 20 Purchased small storage building for 4,000usd paying 1,000usd cash and signing a note payable for remainder 25 Paid 250usd utility bill 28 Received partial payment of 5,000usd from client no.2 for services already performed and billed 30 Paid 1,500usd monthly rent for office space Declared and paid cash dividend of 3,000usd. 30 Required; a- Prepare journal entries, b- Post to Ledger accounts, T accounts C- Prepare the Unadjusted Trial Balance, see chapter 3 slide no36