Chapter 2: Recording Business Transactions Requirements 1. Record the April transactions in the journal using the following accounts: Cash; Accounts Receivable; Office Supplies; Land; Furniture; Automobile; Accounts Payable; Unearned Revenue; Menning, Capital; Menning, Withdrawals; Service Revenue; Salaries Expense; and Rent Expense. Include an explanation for each entry. 2. Open the four-column ledger accounts listed in the trial balance, together with their balances as of March 31. Use the following account numbers: Cash, 11; Accounts Receivable, 12; Office Supplies, 13; Land, 14; Furniture, 15; Automobile, 16; Accounts Payable, 21; Unearned Revenue, 22; Menning, Capital, 31; Menning, Withdrawals, 33; Service Revenue, 41; Salaries Expense, 51; and Rent Expense, 52. 3. Post the journal entries to four-column accounts in the ledger, using dates, account numbers, journal references, and posting references. Assume the journal entries were recorded on page 5 of the journal. 4. Prepare the trial balance of John Menning, CPA, at April 30, 2018. P2-39B Correcting errors in a trial balance 108