Journalize each transaction including explanations. The accounts listed in the trial balance, together with their balances as of March 31, 2018, have been opened for you in T-account form. Post the journal entries to the ledger (use T-account format). Prepare the trial balance of Hilton Service Center as of April 30, 2018. Hilton Service Center Trial Balance March 31, 2018 Balance Account Title Debit Credit Cash 2$ 22,700 Accounts Receivable 4,700 Office Supplies Land Accounts Payable 2$ 2,600 Utilities Payable Unearned Revenue Notes Payable Common Stock 11,700 Dividends Service Revenue 17,000 Salaries Expense 1,600 Rent Expense 1,900 Interest Expense Utilities Expense 400 21.300 S 21.200 Apr. 2 Borrowed $46,000 from the bank and signed a note payable in the name of the business. 4 Paid cash of $50,000 to acquire land. 9 Performed services for a customer and received cash of $14,000. 13 Purchased office supplies on account, $400. 15 Performed services for a customer on account, $3,600. 18 Paid $1,300 on account. 21 Paid the following cash expenses: salaries, $2,500; rent, $2,000; and interest, $600. 25 Received $2,500 from a customer on account. 27 Received a $450 utility bill that will be paid next month. 29 Received $2,200 for services to be performed next month. 30 Cash dividends of $2,800 were paid to stockholders.