E2.12 (LO 2, 4) The T-accounts below summarize the ledger of Negrete Landscaping Company at the end of the first month of operations. Journalize transactions from account data and prepare a trial balance. No. 101 1,300 1,500 Unearned Service Revenue 4/30 No. 209 1,000 4/1 4/12 4/29 4/30 Cash 14,000 4/15 900 4/25 400 1,000 Accounts Receivable 3,000 4/29 Supplies 1,800 Owner's Capital 40 No. 112 400 No. 126 4/1 No. 301 14,000 No. 400 3,000 4/4 Service Revenue 4/7 4/12 Salaries and Wages Expense 4/15 1,300 900 No. 726 Accounts Payable 1,500 474 No. 201 1,800 4/25 Instructions a. Prepare the complete general journal (including explanations) from which the postings to Cash were made. b. Prepare a trial balance at April 30, 2020