Ford Fenn is the founder and president of Kidney Construction, a real estate development venture. The business transactions during February while the company was being organized are listed below. Apr. 1 Fenn and several others invested $800,000 cash in the business in exchange for $10,000 shares of capital stock. Apr. 6 The company purchased office facilities for $400,000, of which $80,000 was applicable to the land, and $320,000 to the building. A cash payment of $90,000 was made and a note payable was issued for the balance of the purchase price. Apr. 10 Computer equipment was purchased from PCWorld for $10,000 cash. Apr. 12 Office furnishings were purchased from Freds Furniture at a cost of $10,000. A $1,000 cash payment was made at the time of purchase, and an agreement was made to pay the remaining balance in two equal installments due May 1 and June 1. Freds Furniture did not require that Kidney sign a promissory note. Apr. 20 Office supplies were purchased from Office Planet for $800 cash. Apr. 25 paid $1000 for radio advertisement. Apr. 28 Mailed Freds Furniture the first installment due on the account payable for office furnishings purchased on April 12. Instructions a. Prepare journal entries to record the above transactions. Select the appropriate account titles from the following chart of accounts Cash Land Accounts Receivable Office Building Office Supplies Notes Payable Office Furnishings Accounts Payable Computer Systems Capital Stock d. Post each transaction to the appropriate ledger accounts (T account). e. Prepared a trial balance dated August 31, 2019.