4. Identify, analyze, record, and post transactions: Below are all of the transactions for Blue Pastures, Co. a landscaping service. Assume August is the 1st month of business for Blue Pastures (i.e. all accounts have a beginning balance on August 1st of $0): a. 8/1: Borrows $56,000 from the bank. The note is due in 3 years and has an annual interest rate of 5%. b. 8/3: Purchased $3,000 worth of equipment from suppliers on account. C. 8/9: Provides landscaping services to customers for $7,300 on account. d. 8/29: Paid $4,000 in cash in advance for the next six months' insurance policy (i.e. Sept. - Feb. insurance). 8/30: Paid $1,300 in cash for August repairs and maintenance on equipment. e. . Part 1-Record transactions using Journal Entries: Record all of the above transactions using journal entries. Assume Blue Pastures uses the following accounts: Cash accounts receivable (A/R) Prepaid insurance Equipment accounts payable (A/P) notes payable Service revenue repairs and maintenance expense Part 2-Post transactions to T-Accounts: Post all of the above transactions to T-Accounts. Assume the opening balance in each of the accounts is zero ($0). Make sure to update each T-account and calculate ending balances as of 8/31. Part 3 - Prepare an unadjusted Trial Balance: Prepare an unadjusted trial balance as of 8/31. List accounts in the following order: assets, liabilities, common stock, revenues, expenses, and dividends