From the following transactions for Lowe Company for the month of December, (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. A partial chart of accounts includes Cash, 111; Accounts Receivable, 112; Equipment, 121; Accounts Payable, 211; J. Lowe, Capital, 311; J. Lowe, Withdrawals, 312; Fees Earned, 411; and Salaries Expense, 511