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

a$.$ Venedict invested $$84,000$ cash along with office equipment valued at $$21,000$ in a new business named HV Consulting in exchange for common stock.

b$.$ The company purchased land valued at $$35,000$ and a building valued at $$165,000.$ The purchase is paid with $$25,000$ cash and a note payable for $$175,000.$

c$.$ The company purchased $$2,300$ 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 $$16,100.$

e$.$ The company purchased $$5,100$ 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 $$645$ cash for this month's utilities.

i$.$ The company paid $$2,300$ cash to settle the account payable created in transaction $c.$

j$.$ The company purchased $$20,500$ of new office equipment by paying $$20,500$ cash.

k$.$ The company completed $$6,750$ of services on credit for a client, who must pay within $30$ days.

I. The company paid $$1,900$ 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:

$(601)$; and Utilities Expense $(602).$

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