3A-4. From the following transactions for the Ivanov Company for the month of July, (a) prepare journal entries (assume that it is page 1 of the journal), (b) post journal entries to the ledger (use a four-column account), and (c) prepare a trial balance. A partial chart of accounts includes Cash, 111; Accounts Receivable, 112; Equipment, 121; Accounts Payable, 211; M. Ivanov, Capital, 311; M. Ivanov, Withdrawals, 312; Fees Earned, 411; and Salaries Expense, 511