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3A-2. On June 1, 201X, Brenda Rennicke opened Brenda's Art Studio. The LO1,2,3 following transactions occurred in June: $50 / QB 201X June 1 Brenda Rennicke invested $52,000 in the art studio. 1 Paid 3 months' rent in advance, $2,000. 3 Purchased $2,000 of equipment from Martin Co. on account. Received $10,000 cash for art-training workshop for teachers. Check Figure: Trial Balance 8 Purchased art supplies for $500 cash. Total $66,500 9 Billed Arthur Co. $2,500 for group art lesson for its employees. 10 Paid salaries of assistants, $1,300. 15 Brenda withdrew $200 for personal use. 28 Paid electric bill, $80. 29 Paid telephone bill for June, $220. CHAPTER 3 Beginning the Accounting Cycle Your tasks are to do the following: a. Set up the ledger based on the following chart of accounts using four-column accounts. b. Journalize (journal is page 1) and post the June journal entries. c. Prepare a trial balance as of June 30, 201X. The chart of accounts for Brenda's Art Studio is as follows: Chart of Accounts Assets Owner's Equity 111 Cash 311 B. Rennicke, Capital 112 Accounts Receivable 312 B. Rennicke, Withdrawals 114 Prepaid Rent Revenue 121 Art Supplies 411 Art Fees Earned 131 Equipment Expenses Liabilities 511 Electrical Expense 211 Accounts Payable 521 Salaries Expense 531 Telephone Expense3A-2. On June 1, 201X, Brenda Rennicke opened Brenda's Art Studio. The LO1,2,3 following transactions occurred in June: $50 / QB 201X June 1 Brenda Rennicke invested $52,000 in the art studio. 1 Paid 3 months' rent in advance, $2,000. 3 Purchased $2,000 of equipment from Martin Co. on account. Received $10,000 cash for art-training workshop for teachers. Check Figure: Trial Balance 8 Purchased art supplies for $500 cash. Total $66,500 9 Billed Arthur Co. $2,500 for group art lesson for its employees. 10 Paid salaries of assistants, $1,300. 15 Brenda withdrew $200 for personal use. 28 Paid electric bill, $80. 29 Paid telephone bill for June, $220. CHAPTER 3 Beginning the Accounting Cycle Your tasks are to do the following: a. Set up the ledger based on the following chart of accounts using four-column accounts. b. Journalize (journal is page 1) and post the June journal entries. c. Prepare a trial balance as of June 30, 201X. The chart of accounts for Brenda's Art Studio is as follows: Chart of Accounts Assets Owner's Equity 111 Cash 311 B. Rennicke, Capital 112 Accounts Receivable 312 B. Rennicke, Withdrawals 114 Prepaid Rent Revenue 121 Art Supplies 411 Art Fees Earned 131 Equipment Expenses Liabilities 511 Electrical Expense 211 Accounts Payable 521 Salaries Expense 531 Telephone Expense