1. Record the opening balance for the accounts in the general journal.

2. Record the journal entries. Use explanations for each entry.

3. Set up the ledger using the Chart of Accounts. Assign appropriate numbers to the accounts (e.g. Assets 100-199) and ensure the ledger is in the same order as the Chart of Accounts .

4. Post the journal entries to the ledger

5. Do trial balance to ensure that the ledger is in balance.

Fitzgerald, Tattoo Artist Trial Balance As at September 30, 2019 Credit Chart of Accounts No. Account Bank AR-P. Brown Supplies Equipment A/P - Gravel Co. HST Payable HST Recoverable C. Fitzgerald, Capital C. Fitzgerald, Drawings Tattoo Revenue Auto Expense 510 Wages Debit 2900.00 370.00 1420.00 9075.00 Account Bank AR-P. Brown Supplies Equipment AVP - Gravel Co. HST Payable HST Recoverable C. Fitzgerald, Capital C. Fitzgerald, Drawings Totals 2030.00 245.00 43.00 11533.00 13808.00 13808.00 Here are the transactions for October, 2019 Oct 4 Cash Sales Slip #101 Sold tattoo/tattoo service for $120.00 plus HST. Oct 7 Cheque #005 issues for previous weeks wages, $475.00 Oct 7 Cheque Copy #006 to Gravel Co. in the amount of $1500.00 payment on account. Oct 10 Cash Receipts Slip #102 payment in full from Paul Brown on account. Oct 15 Purchased Invoice #3252 $500.00 plus HST in supplies from Gravel Co. on account Oct 21 Sales Invoice #101 for tattoo of a dragon on the forearm of Paul Brown. Sold tattoo/tattoo service for $125.00 plus HST. Oct 25 Memo saying that Charlie withdrew $350.00 cash for personal use. Oct 30 Purchase Invoice #2265 for tattoo equipment $2000.00 plus HST Oct 30 Cheque #007 for gas purchased gas for the company vehicle - $48.00 plus HST