1. The Accounting Cycle - During the period (8pts): Following is a complete list of accounts and account balances that appear in the general ledger as of December 31, 2019 for the Blue Box Travel Co. Assume all accounts have their normal debit or credit balance. Account: Cash Accounts Receivable (A/R) Prepaid Rent Equipment Accumulated Depreciation-Equipment Accounts Payable (A/P) Deferred Revenue Interest Payable Notes Payable Amount: $ 108,540 $ 83,120 $ 4,300 $ 525,000 $ 50,000 $ 77,120 $ 17,070 $ 8,000 $ 200,000 Account: Common Stock Additional Paid-In Capital Retained Earnings Service Revenue Wages Expense Interest Expense Depreciation Expense Rent Expense Utilities Expense Amount: $ 4,000 $ 38,000 $ 326,770 $0 $0 $0 $0 $0 $0 The following transactions were identified during January 2020: Date: Transaction: 1/9 Received $18,400 in cash from customers on their accounts receivable. 1/13 Paid $22,950 in cash to creditors on accounts payable. 1/16 Provided $30,000 worth of services to customers. $5,000 was paid for in cash by customers, the remaining $25,000 was purchased by customers on account. 1/17 Received $18,000 cash in advance from customers for travel services to be provided in February 1/25 Paid $1,425 in cash for utilities used in January. 1/28 Prepaid rent in advance for February 2020 in the amount of $4,300 in cash. PART A (5pts): Record all of the above transactions that occurred during the period using journal entries. Make sure to use proper formatting for all entries, and to include the date of each entry and a brief description of each entry. Do not make any end of the period adjusting or closing entries. PART B (3pts): After recording the above transactions, calculate the ending balance that would appear on the January 31, 2020 unadjusted trial balance for the following accounts. You must show your work, such as a formula or T-account used to arrive at your answer. 1) Cash 2) A/R 3) A/P