Complete this question by entering your answers in the tabs below. Complete this question by entering your answers in the tabs below. Prepare general journal entries to record these transactions using the following titles: Cash (101); Accounts Receivable (106); Prepaid Insurance (108); Office Equipment (163); Drafting Equipment (164); Building (170); Land (172); Accounts Payable (201); Notes Payable (250); J. Aracel, Capital (301); J. Aracel, Withdrawals (302); Services Revenue (403); Wages Expense (601); Advertising Expense (603); and Repairs Expense (604). a. J. Aracel, the owner, invested $245,000 cash, office equipment with a value of $6,800, and $69,000 of drafting equipment to launch the company. The company purchased land worth $55,000 for an office by paying $9,600 cash and signing a note payable for $45,400. The company purchased a portable building with $53,000 cash and moved it onto the land acquired in b. The company paid $4,300 cash for the premium on an 18 -month insurance policy. The company provided services to a client and collected $6,300 cash. The company purchased $30,000 of additional drafting equipment by paying $10,600 cash and signing a note payable for $19,400. The company completed $15,000 of services for a client. This amount is to be received in 30 days. The company purchased $1,150 of additional office equipment on credit. The company completed $22,000 of services for a customer on credit. The company purchased $1,449 of TV advertising on credit. The company collected $5,000 cash in partial payment from the client described in transaction g. The company paid $1,900 cash for employee wages. The company paid $1,150 cash to settle the account payable created in transaction h.| The company paid $1,020 cash for repairs. J. Aracel withdrew $9,630 cash from the company for personal use. The company paid $1,100 cash for employee wages. The company paid $3,000 cash for advertisements on the Web during June. Required: 2. Post the journal entries from part 1 to the ledger accounts. 3. Prepare a trial balance as of the end of June. Complete this question by entering your answers in the tabs below. Prepare a trial balance as of the end of June