4. Prepare a trial balance. 3 An Iara's Landscaping Service has the following chart of accounts: Liabilities 221 Accounts Payable Owner's Equity 311 J. Lara, Capital 312 J. Lara, Drawing The following transactions were completed by Lara's Landscaping Service: Mar. 1 Lara deposited $35,000 in a bank account in the name of the business. 4 Lara invested his personal landscaping equipment, with a fair market value $1,325, in the business. 6 Bought a used trailer on account from Tow Sales, \$915, Inv. No. 314. 7 Paid the rent for the current month, \$950, Ck. No. 1000. 9 Bought a used backhoe from Digger's Equipment, $5,300, paying $3,000 i cash and placing the balance on account, Inv. 4166, Ck. No. 1001. Mar. 10 Bought liability insurance for one year, $1,800, Ck. No. 1002. 13 Sold landscaping services on account to Fredkey's, \$3,895, Inv. No. 100. 14 Bought supplies on account from Office Requip, $380, Inv. No. 5172. 15 Sold landscaping services on account to C. Endel, \$2,832, Inv. No. 101. 17 Received and paid the bill from Commercial Services for gas and oil for the equipment, \$180, Ck. No. 1003. 19 Sold landscaping services for cash to Riston Company, \$1,864, Inv. No. 102. 22 Paid on account to Tow Sales, \$500, Inv. No. 314, Ck. No. 1004. 24 Received on account from Fredkey's, \$800, Inv. No. 100. 28 Sold landscaping services on account to Stevens, Inc., \$1,830, Inv. No. 103. 29 Received and paid the telephone bill, \$260, Ck. No. 1005. 30 Paid the salary of the employee, \$1,850, Ck. No. 1006. 31 Lara withdrew cash for his personal use, \$1,500, Ck. No. 1007. Required 1. Journalize the transactions in the general journal. Provide a brief explanation for each entry. 2. Write the name of the owner on the Capital and Drawing accounts. (Skip this step if you are using QuickBooks or general ledger.) 3. Post the journal entries to the general ledger accounts. (Skip this step if you are using QuickBooks or general ledger.) 4. Prepare a trial balance dated March 31,20--. (If you are using QuickBooks or general ledger, use the year 2015.)