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 $23,000 in exchange for common stock of a new company named HV Consulting.
b.	The company purchased land valued at $45,000 and a building valued at $165,000. The purchase is paid with $35,000 cash and a long-term note payable for $175,000.
c.	The company purchased $2,400 of office supplies on credit.
d.	Venedict invested her personal automobile in the company in exchange for more common stock. The automobile has a value of $16,900 and is to be used exclusively in the business.
e.	The company purchased $5,500 of additional office equipment on credit.
f.	The company paid $1,800 cash salary to an assistant.
g.	The company provided services to a client and collected $7,600 cash.
h.	The company paid $630 cash for this month's utilities.
i.	The company paid $2,400 cash to settle the account payable created in transaction c.
j.	The company purchased $20,400 of new office equipment by paying $20,400 cash.
k.	The company completed $6,500 of services for a client, who must pay within 30 days.
l.	The company paid $1,600 cash salary to an assistant.
m.	The company received $3,500 cash in partial payment on the receivable created in transaction k.
n.	The company paid $2,600 cash in dividends.

Required:

1.

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); Fees Earned (402); Salaries Expense (601); and Utilities Expense (602).

2.

Open the following ledger accounts for the account titles referred in part 1 and post the journal entries from part 1 to the ledger accounts.

3.	Prepare a trial balance as of the end of September.
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