I am having trouble figuring out part B of this assignment. I've included the work that I have done so far but I am stuck.

Journalizing, Posting, and Preparing a Trial Balance Janet Enterprises incorporated on May 3, current year. The company engaged in the following transactions during its firs month of operations. May 3 lssued capital stock in exchange for $950,000 cash. May 4 Paid May office rent expense of $1,800. May 5 Purchased office supplies for $600 cash. The supplies will last for several months. May 15 Purchased office equipment for $12,400 on account. The entire amount is due June 15 . May 18 Purchased a company car for $45,000. Paid $15,000 cash and issued a note payable for the remaining amount owed. May 20 Billed clients $120,000 on account. May 26 Declared an $8,000 dividend. The entire amount will be distributed to shareholders on June 26. May 29 Paid May utilities of $500. May 30 Received $90,000 from clients billed on May 20. May 31 Recorded and paid salary expense of $32,000. A partial list of the account titles used by the company includes the following. a. Prepare journal entrics, including explanations, for these transnctions. b. Post each entry to the appropriate ledger accounts (use the. Taccount format illustrated in Exhibit 3-8). c. Prepare a trial balance dated May 31, current year. Assume accounts with rero balances are not included in the inal balance. ONERNIGHT AUTO SERVICE THE LEDGER