a. Venedict invested $82.000 cash along with office equipment valued at $23,000 in exchange for common stock of a new company named HV Consulting b. The company purchased land valued at $35,000 and a building valued at $165,000. The purchase is paid with $25,000 cash and a long-term note payable for $175,000. c. The company purchased $1,700 of office supplies on credit d. Venedict invested her personal automobile in the company in exchange for more common stock. The automobile has a value of $16.700 and is to be used exclusively in the business. e. The company purchased $5.800 of additional office equipment on credit f. The company paid $2,000 cash salary to an assistant g. The company provided services to a client and collected $7.000 cash h. The company paid $630 cash for this month's utilities 1. The company paid $1,700 cash to settle the account payable created in transaction c. J. The company purchased $20.200 of new office equipment by paying $20.200 cash k. The company completed $6.500 of services for a client, who must pay within 30 days. 1. The company paid $1,600 cash salary to an assistant m. The company received $3.500 cash in partial payment on the receivable created in transaction k n. The company paid $2.900 cash in dividends Required: 1. Prepare general journal entries to record these transactions using the following titles: Cash (on: Accounts Receivable (106). Orice Supplies (108): Office Equipment (163). Automobiles (164); Building (170): Land (172); Accounts Payable (201); Notes Payable (250): Common Stock (307): Dividends (319): Fees Earned (402): Salaries Expense (601); and Utilities Expense (602). 2. Post the journal entries from part 1 to the ledger accounts 3. Prepare a trial balance as of the end of September