Ferragamo started Ferraga-Catering Services and during the first month of operations (Jan. 2019), he completed the following selected transactions; a) Vince Ferragamo, the owner, invested $ 36.000- cash in the business. b) Borrowed $ 25.000- from the bank; signed a note payable. C) Purchased inventories and paying $ 4.000- in cash and remaining $3.000- will be paying in February. d) Paid employee's salary, $ 1.300- e) Received $ 13,800- in cash for a catering job performed for customers. f) Performed service at a wedding on account, $ 3.300- g) Received cash on account, $ 1.100- h) Received $ 800- invoice for advertisements aired in January. The entire amount is due on Feb. 15. i) Paid $ 12.000- for 1 year's rent expense. j) Paid $ 2.400- cash on account K) Purchased office equipment from Diamond's Warehouse for $8.500; paid $3.500- cash and issued a note payable due in 90 days for the balance. D) Received $4.500- utility bill which will be paid next month. m) Purchased a delivery vehicle $12.500- paid $ 5.000- in cash, $7.500- will be due in March n) Ferraga-Catering Services declared and paid 3.000- dividends in January. Requirements; 1) Record each given transaction to the General Journal. II) Post to the t-accounts. (Show each account's total debit, total credit and balance amount!) III) Prepare Trial Balance for Ferraga-Catering Services for the end of January 2019