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Exercise 2-9 Journalizing, posting, preparing a trial balance, and financial statements LO3,5,6 CHECK FIGURES: 4. Total debits = $19,000; 5. Total assets = $15,250 Manny Gill is an entrepreneur who started West Secure, a business that provides a number of security guard services. West Secure incurred the following transactions during July 2017, its first month of operations: July 1 The owner, Manny Gill, invested $5,000 cash. 10 Purchased $2,500 worth of security equipment on credit. 12 Performed security services for a sold-out concert and received $10,000 cash from the client. 14 Paid for expenses, $3,500. 15 Completed security services for a graduation event and sent the client a bill for $1,500. 31 The owner withdrew $250 cash for personal use. Required 1. Set up the following general ledger accounts using either the T-account format or the balance column format: Cash, 101; Accounts Receivable, 106; Equipment, 150; Accounts Payable, 201; Manny Gill, Capital, 301; Manny Gill, Withdrawals, 302; Revenue, 401; Expenses, 501. 2. Record the journal entries for the month of July. 3. Post the July journal entries into your general ledger accounts. Include the date next to each number posted. Determine the balances. 4. Prepare a trial balance using the balances in your general ledger accounts