E2-24 Journalizing transactions, posting journal entries to four-column accounts, and preparing a trial balance The following transactions occurred during the month for Teresa Parker, CPA: es 3, 4 24,670 Jun. Parker opened an accounting firm by contributing $13,200 cash and office furniture witha fair market value of $5,300 in exchange for capital. Paid monthly rent of $1,300. 9 Purchased office supplies on account, $600. 1Paid employee's salary, $1,900. 18 Received a bill for utilities to be paid next month, $370. Paid $500 of the accounts payable created on June 9. 21 25 Performed accounting services on account, $5,700. 28 Parker withdrew cash of $6,700. Requirements 1. Open the following four-column accounts of Teresa Parker, CPA: Cash, 110; Accounts Receivable, 120; Office Supplies, 130; Office Furniture, 140; Accounts Payable, 210; Utilities Payable, 220; Parker, Capital, 310; Parker, Withdrawals, 320; Service Revenue, 410; Salaries Expense, 510; Rent Expense, 520; and Utilities Expense, 530 2. Journalize the transactions, and then post the journal entries to the four-column accounts. Explanations are not required for the journal entries. Keep a running balance in each account. Assume the journal entries are recorded on page 10 of the journal. 3. Prepare the trial balance as of June 30, 2018