From the following transactions for Long Company for the month of July, (a) prepare journal entries (assume that it is page 1 of the journal), (b) post journal entries to the ledger (use a four-column account), and (c) prepare a trial balance. i (Click the icon to view the transactions.) A partial chart of accounts includes Cash, 111; Accounts Receivable, 112; Equipment, 121; Accounts Payable, 211; J. Long, Capital, 311; J. Long, Withdrawals, 312; Fees Earned, 411; and Salaries Expense, 511. (a) Prepare journal entries for the general journal. (Record debits first, then credits. Select the explanation on the last line of the journal entry table.) General Journal Page 1 Date Account Titles and Description PR Dr. Cr. 2017 July 1 111 2018 July 1 Jackie Long invested $12,000 in the business. 4 Bought equipment from Omni Co. for $1,800 on account. 15 Billed Sister Co. for services rendered, $14,000. 18 Received $1,000 cash for services rendered. 24 Paid salaries expense, $2,000. 28 Jackie withdrew $500 for personal use