Harvey Spectre started Pearson & Co. , a company law firm on April 1, 2021. The following information regarding the company is available:

1. On 1 April, Harvey Spectre invested $80,000 cash to start the company.
2. On April 2, Harvey Spectre hired a new secretary, who will be paid a salary of $500 per week, payable monthly.
3. On April 3, Pearson & Co. purchased insurance policy worth $450 in advance for the coming six months, paying the amount in cash.
4. On April 6, Pearson & Co. purchased office supplies worth $5,000, on account. On the same day the company also purchased new equipment worth $7,500, paying $5,000 cash immediately and agreed to pay the remaining within 25 days.
5. On April 10, Pearson & Co. received $4,000 from one of its clients for legal services that are expected to be completed in June 10.
6. On April 12, Pearson & Co. paid the amount due for supplies that was purchased on account on April 6. vii. On April 15, Pearson & Co. received $8,100 for legal services provided to one of its regular clients. viii. On April 16, Harvey Spectre sent a bill worth $2,300 to its client, for services provided to the client.

9. On April 17, supplies worth $3,000 was purchased.
10. On April 19, Advertising expenses incurred and unpaid $500.
11. On April 20, Pearson & Co. paid rent of $6,000 for its office, for the month of April.
12. On April 26, Harvey Spectre paid his secretary salary for the month of April. xiii.On April 28, Pearson & Co. received money for the bill that was sent to its client on April 16. xiv.On April 29, Harvey Spectre withdrew $1,500 from the business for personal use.

Required:

1. Journalise the above mentored transaction in the books of Pearson & Co. (16 marks)
2. Post the journals into appropriate ledger accounts. (15 marks)
3. Prepare a trial balance for Pearson & Co., for the month ended 30 April, 2021. (4 marks)