13 sont toos Problem 2-2A Preparing and posting journal entries, preparing a trial balance LO C3, C4, A1, P1, P2 Aracel Engineering completed the following transactions in the month of June. a. Jenna Aracel the owner, divested $205,000 cash, office equipment with a value of $9.900 and $74.000 of drafting equipment to Taunch the company in exchange for common stock b. The company purchased and worth $57000 for an office by paying $7.900 cash and signing a long term note payable for $49300 c. The company purchased a portable building with 552,000 cash and moved it onto the land acquired in d. The company paid $3.900 cash for the premium on an 18-month insurance policy e. The company completed and delivered a set of plans for a client and collected 59.200 cash t. The company purchased 530 000 of additional drafting equipment by paying 510 900 cash and signing a long-term note payable for $19.100 9. The company completed 517000 of engineering services for a client This amount to be received in 30 days h. The company purchased 51.900 of additional office equipment on credit L. The company completed engineering services for $22.000 on credit The company received a bit for rent of equipment that was used on a recently completed job The $1.503 rent cost must be paid within 30 days The company collected $8.000 cash in portal payment from the cent described in transaction 1. The company paid $2.000 cash for wages to a drafting sustant m. The company paid $1000 cash to settle the account payable created in transaction n. The company paid 51000 cash for maintenance of its dating equiment o. The company paid a 510.700 cat dividend The company pod $2.200 cash for wages to dating tant The company pod 1.500 cash for advertisements on the Web during one Required: 1. Prepare general journal entries to record these transactions we fotowing the Cash Accounts Receivable Prepaid rence on Onice Cuomen Dating Equipment (164 Bong poy (22) Accountable 120 Notes Payable 250) Common Sondes Engineering Fees Eamed (402) Wages Expense op 002 Advertising Een anders en 04 2. Post the jour entre trompatto the bedoet account 3. Preparabances of the end of Complete this in by entering your answers in the tabs below Journal entry worksheet Senna Aracel, the owner, invested $205.000 cath, office equipment with a value of $9.900, and $74,000 of drafting equipment to launch the company in exchange for common stock Transaction Account Mecinde Required 2) Saved ework Chapter 2 4 Complete this question by entering your answers in the tabs below. Required Required 2 Required Post the journal entries from part 1 to the lodger accounts 101: Cash Debit Credit 106 Accounts Receivable Debit Credit eBook Transaction Transaction Balance Print Dereces 100: Prepaid lisance Dell Credit Transaction Balance Transaction 163: Office Equipment Debit Cred Balance Dating Transaction 17thing Det 164: Drafting Equipment Debit Credit 170: Building Debit Credit Transaction Balance Transaction Balance 172: Land Debit Credit 201: Accounts Payable Dobit Credit Transaction Balance Transaction Balance 250: Notes Payable Debit Credit Transaction Batarice 307: Common Stock Debit Credit Balance Transaction Balance 313: Dividende Traction Debit Credit Balance Transaction 402: Engineering Fees Earned Dobil Credit Balance Transaction G01 Wages Expono Credit 002: Equipment Rentalne Debil Balance Transaction nework Chapter 26 Saved 4 ints 319: Dividends Debit Credit Transaction 402: Engineering Fees Eamed Dabit Credit Balance Transaction Balance eBook Print 601: Wages Expense Debit Credit Transaction Balance 602: Equipment Rental Experise Debit Credit Transaction Balance References Transaction 60. Advertising Experise Debit Credit Balance Transaction 604 Repairs Expono Dell Credit Balance