2- Brian Hans opened a consulting company, and the following transactions resulted for the month of September: Sept 1 Brian invested $40,000 in the consulting agency. Sept 2 Bought office equipment on account, $7,000. Sept 3 Agency received cash for consulting work that it completed for a client, $2,000. Sept 4 Brian paid a personal bill from the company check book, $150. Sept 5 Paid advertising expense for the month, $300. Sept 10. Paid $1,100 as partial payment of what was owed on account for equipment purchased. Journalise the above transactions and give proper explanation for each entry. Q-3- Define Trial Balance and discuss errors that disclosed and not disclosed by trial balance. Q-4- Record the following transactions