Apr. 4: Collected $5,000 cash from a client on account. Review the journal entry you prepared in Requirement 1. Data table Reference Requirements 1. Record the April transactions in the journal. Use the following accounts: Cash; Accounts Receivable; Office Supplies; Land; Furniture; Automobile; Accounts Payable; Unearned Revenue; Common Stock; Dividends; Service Revenue; Salaries Expense; and Rent Expense. Include an explanation for each entry. 2. The four-column ledger accounts listed in the trial balance, together with their balances as of March 31, have been opened for you and utilize the following account numbers: Cash, 11; Accounts Receivable, 12; Office Supplies, 13; Land, 14; Furniture, 15; Automobile, 16; Accounts Payable, 21; Unearned Revenue, 22; Common Stock, 31; Dividends, 33; Service Revenue, 41; Salaries Expense, 51; and Rent Expense, 52. Post the journal entries to four-column accounts in the ledger, using dates, account numbers, journal references, and posting references. Assume the journal entries were recorded on page 5 of the journal. 3. Prepare the trial balance of John Menning, CPA, at April 30, 2018. The trial balance of John Menning. CPA, is dated March 31, 2018 (Click the icon to view the March 31 tral balance.) During Apri, the business completed the following transactions: (Click the icon to view the fransactions.) Read the requirements Requirement 2. The four-column ledger acoounts listed in the trial balance, together with their balances as of March 31, have been opened for you and utize the following account numbers: Cash, 11; Accounts Receivable, 12; Office Supples, 13, Land, 14; Fumnure, 15; Automobile, 16, Accounts Payable, 21; Unearned Revenue, 22; Common Stock, 31; Dividends, 33; Service Revenue, 41; Salaries Expense, 51; and Rent Expense, 52 . Post the journal entries to four-column accounts in the ledger, using dates, account numbers, journal references, and postir references. Assume the journal entries were recorded on page. 5 of the joumal (Computo the new bolance for each account after posting the transacton.) Apr. 4: Collected \$5,000 cash from a clent on account. \begin{tabular}{|c|c|} \hline Apr. 4 & Collected $5,000 cash from a client on account. \\ \hline Apr. 8 & Performed tax services for a client on account, $3,800. \\ \hline Apr. 13 & Paid $1,100 on account. \\ \hline Apr. 14 & Purchased furniture on account, $3,000. \\ \hline Apr. 15 & \begin{tabular}{l} Menning contributed his personal automobile to the business in exchange for \\ common stock. The automobile had a market value of $9,000. \end{tabular} \\ \hline Apr. 18 & Purchased office supplies on account, $800. \\ \hline Apr. 19 & Received $1,900 for tax services performed on April 8. \\ \hline Apr. 20 & Paid cash dividends of $3,000. \\ \hline Apr. 21 & Received $1,800 cash for consulting work completed. \\ \hline Apr. 24 & Received $1,500 cash for accounting services to be completed next month. \\ \hline Apr. 27 & Paid office rent, $1,600. \\ \hline Apr. 28 & Paid employee salary, $1,800. \\ \hline \end{tabular} Apr. 4: Collected $5,000 cash from a client on account. Review the journal entry you prepared in Requirement 1. Data table Reference Requirements 1. Record the April transactions in the journal. Use the following accounts: Cash; Accounts Receivable; Office Supplies; Land; Furniture; Automobile; Accounts Payable; Unearned Revenue; Common Stock; Dividends; Service Revenue; Salaries Expense; and Rent Expense. Include an explanation for each entry. 2. The four-column ledger accounts listed in the trial balance, together with their balances as of March 31, have been opened for you and utilize the following account numbers: Cash, 11; Accounts Receivable, 12; Office Supplies, 13; Land, 14; Furniture, 15; Automobile, 16; Accounts Payable, 21; Unearned Revenue, 22; Common Stock, 31; Dividends, 33; Service Revenue, 41; Salaries Expense, 51; and Rent Expense, 52. Post the journal entries to four-column accounts in the ledger, using dates, account numbers, journal references, and posting references. Assume the journal entries were recorded on page 5 of the journal. 3. Prepare the trial balance of John Menning, CPA, at April 30, 2018. The trial balance of John Menning. CPA, is dated March 31, 2018 (Click the icon to view the March 31 tral balance.) During Apri, the business completed the following transactions: (Click the icon to view the fransactions.) Read the requirements Requirement 2. The four-column ledger acoounts listed in the trial balance, together with their balances as of March 31, have been opened for you and utize the following account numbers: Cash, 11; Accounts Receivable, 12; Office Supples, 13, Land, 14; Fumnure, 15; Automobile, 16, Accounts Payable, 21; Unearned Revenue, 22; Common Stock, 31; Dividends, 33; Service Revenue, 41; Salaries Expense, 51; and Rent Expense, 52 . Post the journal entries to four-column accounts in the ledger, using dates, account numbers, journal references, and postir references. Assume the journal entries were recorded on page. 5 of the joumal (Computo the new bolance for each account after posting the transacton.) Apr. 4: Collected \$5,000 cash from a clent on account. \begin{tabular}{|c|c|} \hline Apr. 4 & Collected $5,000 cash from a client on account. \\ \hline Apr. 8 & Performed tax services for a client on account, $3,800. \\ \hline Apr. 13 & Paid $1,100 on account. \\ \hline Apr. 14 & Purchased furniture on account, $3,000. \\ \hline Apr. 15 & \begin{tabular}{l} Menning contributed his personal automobile to the business in exchange for \\ common stock. The automobile had a market value of $9,000. \end{tabular} \\ \hline Apr. 18 & Purchased office supplies on account, $800. \\ \hline Apr. 19 & Received $1,900 for tax services performed on April 8. \\ \hline Apr. 20 & Paid cash dividends of $3,000. \\ \hline Apr. 21 & Received $1,800 cash for consulting work completed. \\ \hline Apr. 24 & Received $1,500 cash for accounting services to be completed next month. \\ \hline Apr. 27 & Paid office rent, $1,600. \\ \hline Apr. 28 & Paid employee salary, $1,800. \\ \hline \end{tabular}