Hilton Service Center Trial Balance March 31, 2018 Account Title Balance Debit Credit 22,700 4,700 $ 2,600 Cash Accounts Receivable Office Supplies Land Accounts Payable Utilities Payable Unearned Revenue Notes Payable Common Stock Dividends Service Revenue Salaries Expense Rent Expense Interest Expense Utilities Expense 11,700 17,000 1,600 1,900 400 21 200 21200 Print Done AL in More Info 2 Borrowed $46,000 from the bank and signed a note payable in the name of the business. 4 Paid cash of $50,000 to acquire land. 9 Performed services for a customer and received cash of $14,000. 13 Purchased office supplies on account, $400. 15 Performed services for a customer on account, $3,600, 18 Paid $1,300 on account. 21 Paid the following cash expenses: salaries, $2,500; rent, $2,000; and interest, $600. 25 Received $2,500 from a customer on account. 27 Received a $450 utility bill that will be paid next month. 29 Received $2,200 for services to be performed next month. 30 Cash dividends of $2,800 were paid to stockholders. Print Done A Requirements 1. Journalize each transaction including explanations. 2. The accounts listed in the trial balance, together with their balances as of March 31, 2018, have been opened for you in T-account form. Post the journal entries to the ledger (use T-account format) 3. Prepare the trial balance of Hilton Service Center as of April 30, 2018. Print Done Done