Jan. 2 Brindley deposited $28,000 cash in the business bank account Dave Brindley Attorney, Professional Corporation (P.C.). The corporation issued common stock to 189 Brindley. Purchased supplies, $500, and furniture, $2,600, on account. 4 3 Performed legal service for a client and received cash, $1,500. 7 11 15 16 17 18 19 22 29 31 31 31 Paid cash to acquire land for a future office site, $22,000. Defended a client in court and billed the client $800. Paid secretary's salary, $650 Paid for the furniture purchased January 3 on account. Paid the telephone bill, $110. Received partial payment from client on account, $400. Prepared legal documents for a client on account, $900. Paid the water and electricity bills, $130. Received $1,800 cash for helping a client sell real estate. Paid secretary's salary, $650. Paid rent expense, $700. Declared and paid dividends of $2,200. Required Open the following T-accounts: Cash, Accounts Receivable, Supplies, Furniture, Land, Ac- counts Payable, Common Stock, Dividends, Service Revenue, Salary Expense, Rent Expense, and Utilities Expense. 1. Record each transaction in the journal, using the account titles given. Key each transaction by date. Explanations are not required. 2. Post the transactions to the ledger, using transaction dates as posting references in the ledger. Label the ending balance of each account Bal, as shown in the chapter 3. Prepare the trial balance of Dave Brindley, Attorney, PC, at January 31 of the current year