d. Open the accounting listed in the trail balance and journalize each transaction, use the T-account. (Just a reminder: one account = one T- account). (150 points) The trial balance of Harper Service Center as of March 31, 2018, follows: HARPER SERVICE CENTER Trial Balance March 31, 2018 Balance Account Title Cash Debit Credit $ 23,900 Accounts Receivable 4,500 Office Supplies 0 Land 0 Accounts Payable $ 2,000 Utilities Payable 0 Unearned Revenue 0 Notes Payable 0 Harper, Capital 18,500 Harper, Withdrawals 0 Service Revenue 10,000 Salaries Expense 800 Rent Expense 1,000 Interest Expense 0 Utilities Expense 300 Total $ 30,500 $ 30,500