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, $10,000. 2 Paid office rent, $750. 3 Purchased office equipment on account, $1,300. 5 Received cash for services rendered, $900. 8 Paid phone bill, $75. 10 Paid for a magazine subscription (miscellaneous expense), $25. 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, $700. 25 Paid utilities bili, $95. 27 Bernick withdrew cash for personal use, $350. 29 Paid part-time employee, $700. Jan. 3 Office Equipment 1,300 Accounts Payable Purchased office equipment on account Jan. 5 Cash Received cash for consulting services Jan. 8 Phone Expense 75 Cash Paid phone bill Jan. 10 Miscellaneous Expense 25 Cash Purchased magazine subscription Consulting Fees 700 Received cash for consulting services Jan. 25 Utilities Expense 95 Cash Paid utilities bill Jan. 27 Diane Bernick, Drawing 350 Cash 350 Owner's withdrawal Jan. 29 Wages Expense 700 Cash 700 Paid employee 1. Post the transactions to the general ledger. \begin{tabular}{|cccccc|} \hline ACCOUNT & & Office SUpplies & & ACCOUNT NO. \\ \hline & & & & 142 \\ \hline DATE & ITEM & POST. REF. & DEBIT & CREDIT & DELANCE \\ \hline & & & & \\ \hline & & & & \\ \hline & & & & \\ \hline \end{tabular} \begin{tabular}{|ccccccc|} \hline ACCOUNT & \multicolumn{3}{c}{ Rent EXpense } & & ACCOUNT NO. & 521 \\ \hline & & & & & BALANCE \\ \hline DATE & ITEM & POST. REF. & DEBIT & CREDIT & DEBIT & CREDIT \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} 2. Prepare a trial balance