Directions Part 111 Journalize the following transactions using the account titles provided. Esther Chai owns Chai's Accounting Services. She provides accounting services for small businesses and charges her clients consulting fees for the services she performs for them. Esther has a part-time accounting clerk who enters the information into the computerized general ledger. The company's chart. of accounts is as follows: 300 E. Chai, Capital 310 E. Chai, Drawing Directions: Enter the following transactions in the general journal provided on the next page. ( 30 points total) March 1 Esther Chai invested $2,000 cash in her business. 6 Purchased office supplies on account, $350. 7 Paid office rent for the month, $600. 14 Completed consulting work for a client, who agreed to pay the $1,250 fee by the end of the month. 17 Purchased new computer software, $425. 20. Paid wages to the accounting clerk for part-time work, $400. 23 Paid utilities for the month, \$180. 28 Owner withdrew cash for personal use, $200. 30 Received cash for consulting fees recorded on March 14,$1,250. 31 Purchased a new computer for $300 cash and $700 on account. CCNIEDAI InIIRNAI Directions part 2 ( 50 points) Instructions: Using the trial balance (next page) for Creighton Consulting, you are to 1) Complete an Income Statement, 2) Complete the Statement of Owner's Equity, 3) Complete the Balance Sheet. Creighton Consulting Trial Balance January 31, 20- Creighton Consulting Income Statement For Month Ended January 31, 20-. Creighton Consulting Statement of Owner's Equity For Month Ended January 31, 20-- Creighton Consulting Balance Sheet January 31, 20