2) The trial balance of Harper Service Center on March 1, 2019, lists the entity's assets, liabilities, and equity on that date: Account title balance debit credit Cash $26,000 Accounts receivable- 4,500 $2,000 Accounts payable Harper, capital 28,500 $30,500 Total e $30,5004 During March, the business engaged in the following transactions: a. Borrowed $50,000 from the bank and signed a note payable in the name of the business. b. Paid cash of $30,000 to acquire land. c. Performed service for a customer and received cash of $6,500. d. Purchased supplies on account, $600. e. Performed customer service and earned revenue on account, $5,500. f. Paid $1,100 on account. g. Paid the following cash expenses: salaries, $2,000; rent, $1,200; and interest, $500. h. Received $3,000 on account. i. Received a $660 utility bill that will be paid next week. j. The owner invest cash of $2,300 to the company. Requirements (1) Journalize each transaction. Key journal entries by transaction letter.(10 marks) (2) Post to the ledger. (13marks) (3) Prepare the trial balance of Harper Service Center at March 31, 2019.(5marks)