1) Journal \& Ledger Examples: (60 points) 1. Chip Company receixed 300.000 cshh for eRprpen wock, on 01.11.2022. 2. Gbin Company purchased a building and paid 50.000 Eabh, on 05.11.2022. 3. Chir Company perforpedservices for clients on account 25.000, on 07.11.2022. 4. Cbir Company paid 2.500 sash for office rathon 08.11.2022. 5. Chir Company paid cash 6.000 for explexeesalaries on 09.11.2022. 6. Chir Company purchase, 30.000 lang on account, on 15.11.2022. 7. GhiR Company collected, 17.000 cash from client in Irapsaction 3, on 20.11.2022. 8. Chin Company paich 8.000 cah for dixiderds, on 21.11.2022. 9. Chip Company bajh 15.000 for lang from Tropaction 6, on 29.11.2022. Please do journal and ledger records of Chip Company. 2) Closing Process Example: (40 points) Lemon Company has a 53.000 credit balance in Service Revenue account, 11.000 debit balance in Rent Expense account, 3.000 debit in Utilities Expense, 25.000 debit balance in Salaries Expense account, and 6.000 debit balance in dividends account. Please do journal and ledger closing records of Lemon Company