Brian Ford owns a service business called Ford Lawn and Garden. Ford Lawn and Garden's general ledger accounts are given in the Working Papers. Transactions: Feb. 1. Received cash from owner as an investment, $11,000.00. R1. 3. Paid cash for supplies, $800.00. C1. 5. Received cash from sales, $1,800.00. T5. 6. Sold services on account to Clara Walthers, $560.00. S1. 9. Paid cash for rent, $1,200.00. C2. 11. Paid cash for miscellaneous expense, $100.00. C3. 13. Bought supplies on account from Corner Supplies, $480.00. M1. 13. Received cash from sales, $860.00. T13. 16. Paid cash for advertising, $286.00. C4. 18. Paid cash on account to Corner Supplies, $280.00. C5. 20. Paid cash for electric bill, $460.00. C6. 20. Received cash on account from Clara Walthers, $300.00. R2. 25. Paid cash for supplies, $300.00. C7. 27. Paid cash for supplies, $160.00. C8. 27. Received cash from sales, $4,200.00. T27. 28. Paid cash to owner for personal use, $1,000.00. C9. 28. Received cash from sales, $220.00. T28. Instructions: 1. Open an account for Utilities Expense. Use the 3-digit numbering system described in the chapter. 2. Journalize the transactions completed during February of the current year. Use page 1 of a journal. Source documents are abbreviated as follows: check, C; memorandum, M; receipt, R; sales invoice, S; calculator tape, T. 3. Post from the general journal to the general ledger. 4. Prove cash. The balance on the next unused check stub is $13,794.00.