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

1. Venedict invested $82,000 cash along with office equipment valued at $24,000 in a new business named HV Consulting in exchange for common stock.
2. The company purchased land valued at $45,000 and a building valued at $150,000. The purchase is paid with $30,000 cash and a long-term note payable for $165,000.
3. The company purchased $2,200 of office supplies on credit.
4. Venedict invested her personal automobile in the company in exchange for more common stock. The automobile has a value of $16,800 and is to be used exclusively in the business.
5. The company purchased $5,800 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 $630 cash for this months utilities.
9. The company paid $2,200 cash to settle the account payable created in transaction c.
10. The company purchased $20,300 of new office equipment by paying $20,300 cash.
11. The company completed $6,250 of services for a client, who must pay within 30 days.
12. The company paid $1,900 cash salary to an assistant.
13. The company received $3,500 cash in partial payment on the receivable created in transaction k.
14. The company paid a $2,700 cash dividend.
15. 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. Post the journal entries from part 1 to the ledger accounts. 3. Prepare a trial balance as of the end of September.