Aracel Engineering completed the following transactions in the month of June.

a$.$ J$.$ Aracel, the owner, invested $$225,000$ cash, office equipment with a value of $$5,900,$ and $$65,000$ of drafting equipment to

launch the company in exchange for common stock.

b$.$ The company purchased land worth $$51,000$ for an office by paying $$9,600$ cash and signing a note payable for $$41,400.$

c$.$ The company purchased a portable building with $$55,000$ cash and moved it onto the land acquired in $b.$

d$.$ The company paid $$2,200$ cash for the premium on an $18-$month insurance policy.

e$.$ The company provided services to a client and collected $$8,300$ cash.

f$.$ The company purchased $$26,000$ of additional drafting equipment by paying $$9,700$ cash and signing a note payable for $$16,300.$

g$.$ The company completed $$20,000$ of services for a client. This amount is to be received in $30$ days.

h$.$ The company purchased $$1,050$ of additional office equipment on credit.

i$.$ The company completed $$23,000$ of services for a customer on credit.

j$.$ The company purchased $$1,309$ of TV advertising on credit.

k$.$ The company collected $$7,000$ cash in partial payment from the client described in transaction $g.$

I. The company paid $$2,400$ cash for employee wages.

$m.$ The company paid $$1,050$ cash to settle the account payable created in transaction $h.$

n$.$ The company paid $$1,130$ cash for repairs.

o$.$ The company paid a $$9,530$ cash dividend.

p$.$ The company paid $$2,300$ cash for employee wages.

q$.$ The company paid $$4,300$ cash for advertisements on the Web during June.

Required:

Prepare general journal entries to record these transactions using the following titles: Cash $(101)$; Accounts Receivable $(106)$;

Prepaid Insurance $(108)$; Office Equipment $(163)$; Drafting Equipment $(164)$; Building $(170)$; Land $(172)$; Accounts Payable $(201)$;

Notes Payable $(250)$; Common Stock $(307)$; Dividends $(319)$; Services Revenue $(403)$; Wages Expense $(601)$; Advertising Expense

$(603)$; and Repairs Expense $(604).$

Post the journal entries from part $1$ to the ledger accounts.

Prepare a trial balance as of the end of June.

Complete this question by entering your answers in the tabs below.

There are $3$ required charts below.

$1$st one has $17$ sections

there has to be previous database from the charts $($dont know how to attach more than one picture$)$