At the beginning of April, Bernadette Grechus launched a custom computer company called soft works. The company had the following transaction during April.

a) Bernadette invested $65,000 cash, office equipment with a value of $5,750, and $30,000 of computer equipment in the company in exchange for common stock

b) The company purchased land worth $22,000 for an office by paying $5,000 cash and signing a long-term note payable for $17,000

c) The company purchased a portable building with $34,500 cash and moved it onto the land acquired in b

d) The company paid $5,000 cash for the premium on a two year insurance policy

e) The company provided services to a client an immediately collected $4,600 cash

f) The company purchased $4,500 of additional computer equipment by paying $800 cash and signing a long term not payable for $3,700

g) The company completed $4,250 of services for a client. This amount is to be received within 30 days

h) The company purchased $950 of additional office equipment on credit

i) The company completed client services for $10,200 on credit

j) The company received a bill for rent of a computer testing device that was used on a recently completed job. The $580 rent cost must be paid within 30 days

k) The company collected $5100 cash in partial payment from the client described in transaction i

L) The company paid $1,800 cash for wages to an assistant

m) The company paid $950 cash to settle the payable created in transaction h

n) The company paid $608 cash for minor maintenance of the companys computer equipment

o) The company paid $6,230 cash in dividends

p) The company paid $1800 cash for wages to an assistant

q) The company paid $750 cash for advertisements on the web during April

Required

A) Prepare general journal entries to record these transactions use the account titles below.

B) open the following ledger accounts-their account numbers are in parentheses (use the balance column format): cash(101); accounts receivable(106); prepaid insurance(108); office equipment(163);computer equipment(164); building(170); land(172); accounts payable(201); notes payable (250); common stock(307); Dividends(319); fees earned (402); wages expense(601); computer rental expense(602);advertising expense(603); and repairs expense(604). Post the journal entries from part A to the accounts and enter the balance after each posting