General Ledger Accounts; Trial Balance Diane Bernick opened Bernick's Consulting. Transactions and related journal entries for the month of January are shown. Jan. 1 Bernick invested cash in the business, $11,000. 2 Paid office rent, $700. 3 Purchased office equipment on account, $1,400. 5 Recelved cash for services rendered, $900. 8 Paid phone bill, $75. 10 Paid for a magazine subscription (miscellaneous expense), $35. 11 Purchased office supplies on account, $250. 15 Made a payment on account (see Jan, 3 transaction), $250. 18 Paid part-time employee, $700. 21 Received cash for services rendered, $900. 25 Paid utilities bill, $80. 27 Bernick withdrew cash for personal use, $350. 29. Paid part-time employee, 5700 . Owner's original investment Jan. 2 Rent Expense Cash Paid office rent for January Jan. 3 Office Equipment Accounts Payable Purchased office equipment on account Jan. 5 Cash Consuiting Fees Received cash for consulting services Jan, 8 Phone Expense Cash Paid phone bill Jan. 5 Cash Consulting Fees Received cash for consulting services Jan. 8 Phone Expense Cash Paid phone bill Jan. 10 Miscellaneous Expense Cash 35 Purchased magazine subscription Made partial payment on office equipment 1. Post the transactions to the general ledger. 1. Post the transactions to the aeneral ledoer. ACCOUNT NO. 533 2. Prepare a trial balance. 2. Prepare a trial balance