Emily Valley is a licensed dentist. During the first month of operation of her business, the following events and transactions occurred.

Journalize transactions, post, and prepare a trial balance.

Apr. 1		Invested $20,000 cash in her business.
1		Hired a secretary-receptionist at a salary of $700 per week, payable monthly.
2		Paid office rent for the month of $1,100.
3		Purchased dental supplies on account from Dazzle Company of $4,000.
10		Performed dental services and billed insurance companies $5,100.
11		Received $1,000 cash advance from Leah Mataruka for an implant.
20		Received $2,100 cash for services performed from Michael Santos.
30		Paid secretary-receptionist $2,800 for the month.
30		Paid $2,400 to Dazzle for accounts payable due.

Emily uses the following chart of accounts: No. 101 Cash, No. 112 Accounts Receivable, No. 126 Supplies, No. 201 Accounts Payable, No. 209 Unearned Revenue, No. 301 E. Valley, Capital, No. 400 Service Revenue, No. 726 Salaries Expense, and No. 729 Rent Expense.

Instructions

a. Journalize the transactions.

b. Post the journal entries to the ledger accounts. (Use the ledger format provided in Illustration 2.20.)

c. Prepare a trial balance at April 30, 2021.