Grete Williams 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. Williams, Capital; No. 306 G. Williams, 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 $9,180 from her personal bank account to a bank account under the company name Grete Kanines. 2 Signed a one-year rental agreement for $680 per month. Paid the first month's rent. 2 Paid $720 for a one-year insurance policy effective September 1, 2024. 5 Purchased $2,100 of equipment on credit. 7 Paid $410 for advertising in several community newsletters in September. 13 Collected $460 cash for providing dog grooming services. 21 Attended a dog show and provided $990 of dog grooming services for one of the major kennel owners. The kennel owner will pay the amount owing within two weeks. 24 Collected $700 from the kennel owner for the services provided on September 21 . The kennel owner promised to pay the rest on October 2 . 28 Paid $130 for utilities for the month of September. 29 Paid $1,060 of the amount owed from the September 5 equipment purchase. 30 Received $845 cash for dog training lessons that will start on October 10. 30 Collected $1,005 cash for providing dog grooming services. 30 Paid the owner, Grete Williams, $1,435 for her personal use. 1. Journalize the transactions. 2. Post the journal entries into ledger accounts. 3. Prepare a trial balance as at September 30, 2024