Business transactions completed by Hannah Venedict during the month of September are as follows.

1. Venedict invested $84,000 cash along with office equipment valued at $25,000 in a new business named HV Consulting.
2. The company purchased land valued at $35,000 and a building valued at $155,000. The purchase is paid with $30,000 cash and a note payable for $160,000.
3. The company purchased $2,100 of office supplies on credit.
4. Venedict invested an automobile in the company. The automobile has a value of $16,400.
5. The company purchased $5,500 of additional office equipment on credit.
6. The company paid $1,800 cash salary to an assistant.
7. The company provided services to a client and collected $7,800 cash.
8. The company paid $650 cash for this month's utilities.
9. The company paid $2,100 cash to settle the account payable created in transaction c.
10. The company purchased $20,200 of new office equipment by paying $20,200 cash.
11. The company completed $7,000 of services on credit for a client, who must pay within 30 days.
12. The company paid $1,700 cash salary to an assistant.
13. The company received $4,000 cash in partial payment on the receivable created in transaction k.
14. Venedict withdrew $2,900 cash from the company for personal use.

Required:

1. make general journal entries to record these transactions using the following titles: Cash (101); Accounts Receivable (106); Office Supplies (108); Office Equipment (163); Automobiles (164); Building (170); Land (172); Accounts Payable (201); Notes Payable (250); H. Venedict, Capital (301); H. Venedict, Withdrawals (302); Consulting Revenue (403); Salaries Expense (601); and Utilities Expense (602).
2. Post the journal entries from part 1 to the ledger accounts.
3. make a trial balance as of the end of September.