3and part B plz

Part A (18 marks) Rowdy Bolton opened a consulting company called "Stark" on November 1. During November, the company completed the following transactions. Required: 1. Prepare journal entries to record these transactions (use account titles listed in part 2 , below). Explanations/Narratives are not required for journal entries. ( 8 marks) 2. Open the following ledger accounts: Cash (101); Accounts Receivable (105); Office Supplies (122); Prepaid Insurance (161); Building (172); Land (180); Accounts Payable (201); Notes Payable (240); Unearned Service Revenue (225); R. Bolton, Capital (301); R. Bolton, Withdrawals (302); Services Revenue (401); Salaries Expense (501), and Utilities Expense (503). Post the journal entries from part 1. to the ledger accounts, using the following header for each account: (8 marks) 3. Prepare a trial balance as of November 30 . (2 marks) Part B (2 marks) What is a trial balance? Why does the firm prepare a trial balance? ( 2 marks)