. Jenna Aracel, the owner, invested $230,000 cash, office equipment with a value of $7,100, and $78,000 of drafting equipment to launch the company in exchange for common stock. b. The company purchased land worth $52.000 for an office by paying $7,800 cash and signing a long-term note payable for $44,200. c. The company purchased a portable building with $56,000 cash and moved it onto the land acquired in b. d. The company paid $4,500 cash for the premium on an 18-month insurance policy. e. The company completed and delivered a set of plans for a client and collected $8,300 cash. f. The company purchased $33.000 of additional drafting equipment by paying $9,500 cash and signing a long-term note payable for $23.500 g. The company completed $17,000 of engineering services for a client. This amount is to be received in 30 days. h. The company purchased $1,450 of additional office equipment on credit. I. The company completed engineering services for $23,000 on credit. J. The company received a bill for rent of equipment that was used on a recently completed job. The $1.344 rent cost must be paid within 30 days. k. The company collected $10,000 cash in partial payment from the client described in transaction g. I. The company paid $1,100 cash for wages to a drafting assistant. m. The company paid $1,450 cash to settle the account payable created in transaction h. n. The company paid $955 cash for minor maintenance of its drafting equipment. o. The company paid $9.410 cash in dividends. p. The company paid $2,300 cash for wages to a drafting assistant. q The company paid $3,200 cash for advertisements on the Web during June. Requlred 1. Prepare general journal entries to record these transactions using the following titles: Cash (101: Accounts Receivable (106); Prepaid Insurance (108): Office Equipment (163): Drafting Equipment (164): Building (170) Land (172): Accounts Payable (201: Notes Payable (250): Common Stock (307): Dividends (319): Engineering Fees Earned (402): Wages Expense (601): Equipment Rental Expense (602) Advertising Expense (603): and Repairs Expense (604). 2. Post the journal entries from part 1 to the ledger accounts. 3. Prepare a trial balance as of the end of June. Complete this question by entering your answers in the tabs below Required 1Required 2 Required 3 Prepare a trial balance as of the end of June EERIN Trial Balance June 30 Debit Credit