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

1. Venedict invested $80,000 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 $155,000. The purchase is paid with $30,000 cash and a long-term note payable for $170,000.
3. The company purchased $1,600 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 $16,600 and is to be used exclusively in the business.
5. The company purchased $5,200 of additional office equipment on credit.
6. The company paid $2,000 cash salary to an assistant.
7. The company provided services to a client and collected $7,800 cash.
8. The company paid $640 cash for this months utilities.
9. The company paid $1,600 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 $6,000 of services for a client, who must pay within 30 days.
12. The company paid $1,700 cash salary to an assistant.
13. The company received $3,000 cash in partial payment on the receivable created in transaction k.
14. The company paid a $2,900 cash dividend.

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.