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 Received and paid the telephone bill for the month, $105, Ck. No. 1007. 29 Paid the salary of the office assistant, $420, Ck. No, 1008. 30 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 joumal entries in Part 1 . If no amount is required, leave the entry box blank: ACCOUNT Prepaid Insurance ACCOUNT NO. ACCOUNT NO ACCOUNI NO. ACCOUNT NO. \begin{tabular}{l} ACCOUNT Advertising Expense \\ \hline \end{tabular}