31 Incurred and paid salaries, $1,200. Learning Objective 3 Learning Objectives E2-18 Analyzing and journalizing transactions Journalize the transactions of Wilson Technology Solutions. Include an explanation with each journal entry. Use the following accounts: Cash; Accounts Receivable; Office Supplies; Prepaid Advertising: Building: Land; Accounts Payable; Unearned Revenue; Wilson, Capital; Service Revenue; Rent Expense; Salaries Expense. E2-19 Posting journal entries to four-column accounts Requirements 1. Open four-column accounts using the following account numbers: Cash, 110; Accounts Receivable, 120; Office Supplies, 130; Prepaid Advertising, 140; Building, 150; Land, 160; Accounts Payable, 210; Unearned Revenue, 220; Wilson, Capital, 310; Service Revenue, 410; Rent Expense, 510; Salaries Expense, 520. 2. Post the journal entries to the four-column accounts, and determine the balance in the account after each transaction. Assume that the journal entries were recorded on page 10 of the journal. Make sure to complete the Post. Ref. columns in the journal and ledger 2. Cash Balance 532,150 Post entries to T-accounts