Business transactions completed by Hannah Venedict during the month of September are as follows. a. Venedict invested $88,000 cash along with office equipment valued at $24,000 in a new business named HV Consulting in exchange for common stock. b. The company purchased land valued at $45,000 and a building valued at $160,000. The purchase is paid with $30,000 cash and a note payable for $175,000. c. The company purchased $2,000 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 $16,000. e. The company purchased $5,800 of additional office equipment on credit. f. The company paid $1,600 cash salary to an assistant. g. The company provided services to a client and collected $7,600 cash. h. The company paid $635 cash for this month's utilities. i. The company paid $2,000 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. 1. The company paid $1,900 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 a $2,800 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); Consulting Revenue (403); 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.