account), and (c) prepare a trial balance. (Click the icon to view the transactions.) Salaries Expense, 511. (a) Prepare journal entries for the general journal. (Record debits first, then credits. Select the explanation on the last line of the journal entry table.) \begin{tabular}{l|l|l|l|l|l} \hline General Journal & Page 1 \\ \hline Date & Account Titles and Description & PR & Dr. & Cr. \\ \hline 201X & 1 & & & & \\ \hline \end{tabular} More info 201X July 1 Jana Lurna invested $30,000 in the business. 4 Bought equipment from Lax Co. for $2,300 on account. 15 Billed Sister Co. for services rendered, \$6,000. 18 Received $7,000 cash for services rendered. 24 Paid salaries expense, $1,400. 28 Jana withdrew $1,000 for personal use