In March, Abby's Employment Agency had the following transactions:

$2022$

Mar $1$ Abby Todd invested $$5,000$ cash in the new employment agency.

$4$ Bought equipment for cash, $$200$

$5$ Earned employment fee commission, $$200,$ but payment from Blue Co$.$ will not be received until June

$7$ Paid wages espense, $$300$

$8$ Abby paid her home utility bill from company chequebook, $$75$

$11$ Performed services at Rick Wool, receiving $$1,200$ cash.

$15$ Paid cash for supplies, $$200$

$28$ Telephone bill received but not paid, $$180$

$29$ Advertising bill received but not paid, $$400$

The chart of accounts includes:

$111$ Cash $211$ Accounts Payable

$112$ Accounts Receivable

$131$ Supplies $311$ A$.$ Todd, Capital

$141$ Equipment $321$ A$.$ Todd, Withdrawals

$411$ Employment Fees Earned

$511$ Wages Expense

$521$ Telephone Expense

$531$ Advertising Expense

Your task is to

a$.$ Journalize $($all page $1)$ and post transactions.

b$.$ Prepare the trial balance for March $31$