Journal entries Date debit credit General Journal 80000 April 01 Cash Office equipment Common stock 26000 600 April 02 Prepaid rent Cash 9000 9000 April 03 Office equipment Office supplies Accounts payable 8000 3600 11600 4000 April 06 Cash 4000 Service revenue April 09 Accounts receivable 6000 Service revenue 6000 April 13 Accounts payable 11600 Cash 11600 2400 2400 April 19 Prepaid insurance Cash 4400 April 22 Cash Account receivable 4400 April 25 Accounts receivable 2890 2890 Service revenue April 28 Dividends Cash 5500 5500 April 29 office supplies Account payable 600 600 April 30 utilities expenses 435 Cash 435 Required 1. Prepare general journal entries to record these transactions (use account titles listed in part 2). 2. Open the following ledger accounts-their account numbers are in parentheses (use the balance col- umn format): Cash (101); Accounts Receivable (106); Office Supplies (124); Prepaid Insurance (128); Prepaid Rent (131); Office Equipment (163); Accounts Payable (201); Common Stock (307); Dividends (319); Services Revenue (403); and Utilities Expense (690). Post journal entries from part 1 to the ledger accounts and enter the balance after each posting. 3. Prepare a trial balance as of April 30. Check (2) Ending balances: Cash, $59,465; Accounts Recelvable, $4,490; Accounts Payable, $600 (3) Total debits, $119,490