David Roberts began an business buying and selling merchandise on August 1 and engaged in the following transactions during the month (the company prepare monthly financial statements): Aug. 1 Began business by depositing $30,000 in a bank account in the name of the company. 2 Ordered cleaning supplies, $6,000. 3 Purchased cleaning equipment for cash, $5,600. 7 Received the cleaning supplies ordered on August 2 and agreed to pay half the amount in 10 days and the rest in 30 days. 17 Purchased merchandise on account from Gong Co. $19,000, terms 2/10, n/30. 17 Paid half the amount owed on supplies received on August 7, $3,000. 21 Sold merchandise on account $12,000, terms 3/10, n/30. The cost of the merchandise sold was $8,400. 27 Paid Gong Co. in full 28 Paid for utilities expenses $2,160. 31 Paid $1,600 for salaries and wages due employees, of which $1200 is for August and the rest for September salaries and wages payable. 31 Received collections in full from customers billed on 21 31 Made a cash withdrawal of $1,400. Required: 1. Record transactions in General Journal 2. Post the transactions to General Ledgers 3. Prepare Trial Balance for August, 2020