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

a$.$ Venedict invested $$86,000$ cash along with office equipment valued at $$20,000$ in a new business named HV Consulting in exchange for common stock.

b$.$ The company purchased land valued at $$40,000$ and a building valued at $$150,000.$ The purchase is paid with $$25,000$ cash and a note payable for $$165,000.$

c$.$ The company purchased $$1,500$ of office supplies on credit.

d$.$ Venedict invested an automobile in the company in exchange for more common stock. The automobile has a value of $$16,400.$

e$.$ The company purchased $$5,200$ of additional office equipment on credit.

f$.$ The company paid $$1,700$ cash salary to an assistant.

g$.$ The company provided services to a client and collected $$7,400$ cash.

h$.$ The company paid $$650$ cash for this month's utilities.

i$.$ The company paid $$1,500$ cash to settle the account payable created in transaction $c.$

j$.$ The company purchased $$20,200$ of new office equipment by paying $$20,200$ cash.

k$.$ The company completed $$7,000$ of services on credit for a client, who must pay within $30$ days.

l$.$ The company paid $$1,700$ cash salary to an assistant.

m$.$ The company received $$4,000$ cash in partial payment on the receivable created in transaction $k.$

n$.$ The company paid a $$2,800$ cash dividend.

Required:

Prepare 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 $(250)$; Common Stock $(307)$; Dividends $(319)$; Consulting Revenue $(403)$; Salaries Expense $(601)$; and Utilities Expense $(602).$

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

Prepare a trial balance as of the end of September.