1. Tara Marie started an office cleaning service on May 1, 2021. During the first month of operations, the following events and transactions occurred May 1 Tara transferred cash from a personal bank account to an account to be used by the business in the amount of $75,000 3 Purchased cleaning supplies on account for $4,800. 4 6 19 Purchased a building costing $40,000 for cash. Paid rent on the office for the month in the amount of $3,000 10 Completed office cleaning services for a customer and billed the customer $8,400 15 Paid $7,200 cash for a one year insurance policy 17 Purchased equipment for $28,000. paying $3,000 cash and giving a note payable for the remainder Received $9,600 cash in advance for cleaning services to be provided in June and July 20 Received cash in the amount of $7,500 for office cleaning services provided to customers 21 Paid miscellaneous expenses in the amount of $300 23 Tara withdrew S6,000 cash from the business for personal use. Paid $2,400 on account for the cleaning supplies purchased on May 3. 28 Received $3,400 cash for the services provided on May 10 30 Paid the $2,500 monthly salary of the receptionist Paid $600 for the May telephone bill. 25 I 30 23 Tara withdrew $6,000 cash from the business for personal use. 25 Paid $2,400 on account for the cleaning supplies purchased on May 3. Received $3.400 cash for the services provided on May 10. 28 30 Paid the $2,500 monthly salary of the receptionist 30 Paid $600 for the May telephone bill. Tara uses the following chart of accounts: 11 Cash 12 Accounts Receivable 13 Cleaning Supplies 14 Prepaid Insurance 16 Equipment 18 Building 21 Notes Payable 22 Accounts Payable 23 Unearned Cleaning Revenue 31 Tara Marie, Capital 32 Tara Marie, Drawing 41 Cleaning Fees Earned 51 Rent Expense 52 Salaries Expense 53 Telephone Expense 59 Miscellaneous Expense Required: (a) Journalize the above transactions in a two-column journal. You may omit explanations if you wish. Please skip a line between transactions. (b) Post to the ledger, extending the account balance to the appropriate balance column after each posting () Prepare a trial balance for Tara Mories Cleaning Service dated May 31, 2021