2020 Jan 1 The Financial Consulting Company was organized by NESLHAN YAPICI. She opened a bank account under the name of YAPICI CONSULTING COMPANY and made a deposit of 90,000 TL to start the new business. Jan 5 Purchased land and building for 70,000 in cash. The land was valued at 30,000; the building at 40,000 issues check no 1 Jan 11 Received furniture purchased on open charge account from KALE Company for 8,000 TL; supplier's invoice dated July 8, 2020. Jan 20 Paid the KALE Company 5,000 TL on amount owed to it. Issued check no. 2. Jan 25 The company found that some of the furniture was not what it wanted, so it sold the furniture, which had cost 1,800, to RFAN KARAKURT for 1,800 TL on account. KARAKURT promised to pay this amount in 30 days, issued invoice no. 1. Jan 29 Collected 1,000 from RFAN KARAKURT on amount he owed to YAPICI CONSULTING COMPANY. for the furniture sold to him on January 25. OPEN CASH, A/R, LAND, BUILDING, FURNITURE, A/P, NESLHAN YAPICI, CAPITAL-ACCOUNTS. REQUIRED 1. POST THE JOURNAL ENTRIES TO THE LEDGER ACCOUNTS (DO NOT WORK ON GENERAL JOURNAL USE T- ACCOUNTS INSTEAD) (25 points) 2. Prepare a trial balance as of January 31. (25 points)