Following is the chart of accounts of Elden Realty Company: Assets 111 Cash 113 Accounts Receivable 115 Supplies 117 Prepaid Insurance 124 Office Furniture Liabilities 211 Accounts Payable Owner's Equity 311 T. Elden, Capital 312 T. Elden, Drawing Revenue 411 Professional Fees Expenses 511 Salary Expense 512 Rent Expense 513 Advertising Expense 514 Utilities Expense Elden completed the following transactions during April (the first month of business): April 1 Elden deposited $12,000 in a bank account in the name of the business. 5 Sold realty services on account to R. Miller, $2,810, Inv. No. 100. 7 Paid a bill for advertising, $140, Ck. No. 1001. 8 Bought supplies on account from Taylor Supply, $110, Inv. No. 2340. 9 Performed realty services for clients for cash, $3,230. 15 Received and paid the bill for utilities, $115, Ck. No. 1002. 17 Bought a desk and chair from Lewis Furniture, $600, paying $80 in cash and placing the balance on account, Ck. No. 1003. 20 Bought liability insurance for one year, $420, Ck. No. 1004. 21 Paid the rent for the current month, $300, Ck. No. 1005. 25 Paid on account to Taylor Supply, $110, for supplies purchased on April 8, Ck. No. 1006. 27 Received $2,810 from R. Miller for services performed on April 5. 28 29 30 Received and paid the telephone bill for the month, $105, Ck. No. 1007. Paid the salary of the office assistant, $420, Ck. No. 1008. Elden withdrew cash for his personal use, $700, Ck. No. 1009. 2. Post the entries to the general ledger accounts. For multiple entries with the same date, enter in the order from the journal entries in Part 1. If no amount is required, leave the entry box blank. ACCOUNT 20- Apr. Cash DATE ITEM POST REF DEBIT CREDIT 1 1 1 1 1 1 1 1 1 1 1 1 ACCOUNT NO. 111 BALANCE DEBIT CREDIT ACCOUNT Accounts Receivable 20- Apt. DATE ACCOUNT Supplies ACCOUNT NO. 113 POST. BALANCE ITEM REF. DEBIT CREDIT DEBIT CREDIT 1 1 POST DATE ITEM REF. DEBIT CREDIT 20- Apr. 1 ACCOUNT NO. 115 BALANCE DEBIT CREDIT ACCOUNT Prepaid Insurance 20- Apr. DATE ACCOUNT Office Furniture 20- DATE POST. ITEM REF. DEBIT CREDIT 1 POST. ITEM REF. DEBIT CREDIT 1 ACCOUNT NO. 117 BALANCE DEBIT CREDIT ACCOUNT NO. 124 BALANCE DEBIT CREDIT ACCOUNT Accounts Payable 20- DATE Apr. ACCOUNT T. Elden, Capital 20 Apr. DATE POST. ITEM REF DEBIT CREDIT 1 1 1 ITEM POST REF DEBIT CREDIT 1 ACCOUNT NO. 211 BALANCE DEBIT CREDIT ACCOUNT NO. 311 BALANCE DEBIT CREDIT ACCOUNT T. Elden, Drawing 20- Apr. DATE ACCOUNT Professional Fees 20- Apr DATE POST. ITEM REF. DEBIT CREDIT 1 POST ITEM REF. DEBIT CREDIT 1 1 ACCOUNT NO. 312 BALANCE DEBIT CREDIT ACCOUNT NO. 411 BALANCE DEBIT CREDIT ACCOUNT Salary Expense 20- Apr. DATE ACCOUNT Rent Expense 20- Apr DATE ACCOUNT NO. 511 POST. BALANCE ITEM REF. DEBIT CREDIT DEBIT CREDIT 1 POST ITEM REF. DEBIT CREDIT 1 ACCOUNT NO. 512 BALANCE DEBIT CREDIT ACCOUNT Advertising Expense DATE 20- Apr. ACCOUNT 20- Apr. Utilities Expense DATE ACCOUNT NO. 513 BALANCE POST. ITEM REF. DEBIT CREDIT DEBIT CREDIT 1 ITEM POST. REF DEBIT CREDIT 1 1 ACCOUNT NO. 514 BALANCE DEBIT CREDIT