EXERCISE 2: (4 marks) On October 1, 2021, Alva established an interior decorating business, Life Map Planners. During the month, Alva completed the following transactions, using the following accounts: Cash (11), Common Stock (31), Accounts Receivable (12), Dividends (33), Supplies (13), Fees Earned (41), Prepaid Insurance (14), Wages Expense (51), Equipment (16), Rent Expense (53), Truck (18), Utilities Expense (54), Notes Payable (21), Truck Expense (55), Accounts Payable (22), Miscellaneous Expense (59). Oct. 1. Alva transferred cash from a personal bank account to an account to be used for the business in exchange for common stock, $18,000. Oct. 4. Paid rent for period of October 4 to end of month, $3,000. Oct. 10, Purchased a used truck for $23,750, paying $3,750 cash and giving a note payable for the remainder. Oct. 13. Purchased equipment on account, $10,500. Oct. 14. Purchased supplies for cash, $2,100. Oct. 15. Paid annual premiums on property and casualty insurance, $3,600. Oct. 15. Received cash for job completed, $8,950. Oct. 21. Paid creditor a portion of the amount owed for equipment purchased on October 13, $2,000. Oct. 24. Recorded jobs completed on account and sent invoices to customers, $14,150. Oct. 26. Received an invoice for truck expenses, to be paid in November, $700. Instructions: 1. Prepare T accounts. (2.0 marks) 2. Prepare an unadjusted trial balance as of October 31, 2021. (2.0 marks)