Journalize and post business transactions for the following account:

General Ledger

101 Cash in Bank
102 Accounts Receivable
120 Grooming Supplies
130 Office Furniture
140 Grooming Equipment
205 Accounts Payable
301 Rex s Capital
305 Rex s Withdrawals
402 Boarding Revenue
410 Grooming Revenue
505 Salary Expenses

January 2005

Jan 1 Rex invested $5,000 in the business, Memorandum 10.

Jan 3
Rex transferred furniture valued at $2,000 to the business, Memorandum 11.

Jan 10
Issued check No. 501 for $400 for grooming supplies.

Jan 15
Bought grooming equipment on account for $2000 from Pets Inc.; Invoice 201.

Jan 17
Paid Pets, Inc. $500; check No. 105.

Jan 20
Rex withdrew $1,000 cash from business; check No. 59.

Jan 29
Salary paid to employee: $300 via check No. 60.

Jan 30
Deposited $2,000 received from client for rendering service; Receipt Nos. 124-130