Grete Jones formed a dog grooming and training business called Grete Kanines on September 1, 2024. After consulting with a friend who had taken introductory accounting, Grete created a chart of accounts for the business as follows: No. 101 Cash; No. 112 Accounts Receivable; No. 130 Prepaid Insurance; No. 151 Equipment; No. 201 Accounts Payable; No. 209 Unearned Revenue; No. 301 G. Jones, Capital; No. 306 G. Jones, Drawings; No. 400 Service Revenue; No. 610 Advertising Expense; No. 726 Rent Expense; and No. 737 Utilities Expense. During September, the following events and transactions occurred: Sept. 1 Grete transferred $9,740 from her personal bank account to a bank account under the company name Grete Kanines. 2 Signed a one-year rental agreement for $610 per month. Paid the first month's rent. 2 Paid $650 for a one-year insurance policy effective September 1, 2024. 5 Purchased $2,800 of equipment on credit. 7 Paid $490 for advertising in several community newsletters in September. 13 21 21 Collected $420 cash for providing dog grooming services. Attended a dog show and provided $650 of dog grooming services for one of the major kennel owners. The kennel owner will pay the amount owing within two weeks. 24 Collected $550 from the kennel owner for the services provided on September 21. The kennel owner promised to pay the rest on October 2. 28 Paid $220 for utilities for the month of September. 29 Paid $1,610 of the amount owed from the September 5 equipment purchase. 30 Received $665 cash for dog training lessons that will start on October 10. 333 30 Collected $955 cash for providing dog grooming services. 30 Paid the owner, Grete Jones, $1,295 for her personal use. Journalize the transactions. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Record journal entries in the order presented in the problem. List all debit entries before credit entries.) Date Account Titles (Paid September rent.) (Paid one year insurance) > Debit Credit Post the journal entries to the ledger accounts. (Post entries in the order of journal entries presented in the previous part.) Cash Date Explanation Ref Debit J1 J1 11 J1 1 J1 J1 J1 J1 J1 Credit No. 101 Balance No. 112 Explanation Ref Debit Credit Balance J1 Accounts Receivable Date J1 Prepaid Insurance No. 130 Date Explanation Ref Debit Credit Balance J1 Equipment No. 151 Date Explanation Ref Debit Credit Balance J1 Accounts Payable No. 201 Date Explanation Ref Debit Credit Balance n J1 J1 No. 209 Explanation Ref Debit Credit Balance J1 Unearned Revenue Date No. 301 Explanation Ref Debit Credit Balance J1 G. Jones, Capital Date No. 306 Explanation Ref Debit Credit Balance J1 G. Jones, Drawings Date Service Revenue No. 400 Date Explanation Ref Debit Credit Balance n J1 J1 J1 Advertising Expense No. 610 Date Explanation Ref Debit Credit Balance J1 Rent Expense No. 726 Date Explanation Ref Debit Credit Balance J1 Utilities Expense No. 737 Date Explanation Ref Debit Credit Balance J1 Prepare a trial balance as at September 30, 2024. GRETE KANINES Trial Balance > > LA $ < Debit > > > > > > Credit $