From the following transactions for Lucas Company for the month of May, (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.

May 1. Jenna Lucas invested $8,000 in the business.

May 4. Bought equipment from Ovak Co. for $1,300 on account. May 15. Billed Sister Co. for services rendered, $2,000. May 18. Received $7,000 cash for services rendered. May 24. Paid salaries expense, $1,000. May 28. Jenna withdrew $200 for personal use. A partial chart of accounts includes Cash, 111; Accounts Receivable, 112 Equipment, 121; Accounts Payable, 211; J. Lucas, Capital, 311; J. Lucas, Withdrawals, 312; Fees Earned, 411; and Salaries Expense, 511.