19 . Girard Cohen began a computer servicing business and during the month of October completed these transactions : \\53, 000 . ( 2 ) Began business by investing cash , $12, 000 , and computer equipment with a fair value of ( b ) Paid rent for one year in advance , $6 , 000 . ( C ) Completed a computer servicing revenue assignment and billed the client for $3, 000 . ( d ) Paid the utilities expense bill for the month , $100 . ( e ) Purchased office supplies on credit of $500 Prepare journal entries , post to T accounts ( accounts provided on next page ) , and prepare a trial balance ( use lines provided )