3) Question: Empire Consulting Services, Inc.; Opened for business on January 20, 2005. The company maintains the following Ledger accounts: (Cash, Accounts Payable, Accounts Receivable, Office Supplies, Equipments, Capital stock, Consulting Revenue, Rent expense, utilities Expense). The company engaged in the following business activity in January: 1- Jan. 20 Invested cash $50,000 in business. 2- Jan. 20 Paid $400 office rent for the remainder of January. 3- Jan. 21 Purchased office supplies for $200. The supplies will last for several months, and payment is not due until February 20. 4- Purchased office equipment for $15000 cash. 5- Performed consulting services and billed clients $2000. The entire amount will not be collected until February. 6- Jan. 31 Recorded $100 utilities expense. Payment is not due until February 20. Instructions: Record each of the above transactions in general journal form, and post to ledger