E2-11 Presented below is the ledger for Sparks Co. Ltd. Cash No. 101 Share Capital-Ordinary No. 311 10/1 5,000 10/4 400 10/1 5,000 10/10 650 10/12 1,500 10/25 2,000 10/10 3,000 10/15 280 10/20 500 10/30 300 Dividends No. 332 10/25 2,000 10/31 600 10/30 300 Accounts Receivable No. 112 Service Revenue No. 400 10/6 1,100 10/20 500 10/6 1,100 10/20 940 10/10 650 10/20 940 Supplies No. 126 10/4 400 Salaries and Wages Expense No. 726 Equipment No. 157 10/31 600 10/3 2,000 Rent Expense No. 729 Notes Payable No. 200 10/15 280 10/10 3,000 Accounts Payable No. 201 10/12 1,500 10/3 2,000 Instructions (a) Reproduce the journal entries for the transactions that occurred on October 1, 10, and 20, and provide explanations for each. (b) Determine the October 31 balance for each of the accounts above, and prepare a trial balance at October 31, 2017