H.W no. 3 Darwin completed the following transactions during the different dates of June. 1. Darwin, the owner, invested $35,000 cash along with office equipment valued at $11,000 in the new company. 2. The company purchased land valued at $7,500 and a building valued at $40,000. The purchase is paid with $15,000 cash and a long-term note payable for $32,500. 3. The company purchased $500 of office supplies on credit. 5. Darwin invested his personal automobile in the company. The automobile has a value of $8,000 and is to be used exclusively in the business. 6. The company purchased $1,200 of additional office equipment on credit. 7. The company paid $1,000 cash salary to an assistant. 8. The company provided services to a client and collected $3,200 cash. 9. The company paid $540 cash for this month's utilities. 10.The company paid $500 cash to settle the payable created in transaction on June 3. 11.The company purchased $3,400 of new office equipment by paying $3,400 cash. 12.The company completed $4,200 of services for a client, who must pay within 30 days. 13. The company paid $1,000 cash salary to an assistant. 14.The company received $2,200 cash in partial payment on the receivable created in transaction on June 12. 15.Darwin withdrew $1,100 cash from the company for personal use. Required a) Prepare general journal entries to record these transactions (use account titles listed in part b). b) Open the following ledger accounts-their account numbers are in parentheses (use the balance column format): Cash (101); Accounts Receivable (106); Office Supplies (108); Office Equipment (163); Automobiles (164); Building (170); Land (172); Accounts Payable (201); Notes Payable (250); Darwin's Capital (301); Darwin Withdrawals (302); Fees Earned (402); Salaries Expense (601); and Utilities Expense (602). Post the journal entries from part 1 to the ledger accounts and enter the balance after each posting. c) Prepare a trial balance as of the end of June.