Journalizing transactions, posting journal entries to T-accounts, and preparing a trial balance Doris Stann started her practice as a design consultant on September 1, 2017. During the first month of operations, the business completed the following transactions: Sep. Received $47,000 cash and gave capital to Stann. Purchased office supplies, $700, and furniture, $1,600, on account. Performed services for a law firm and received $1,400 cash. Paid $20,000 cash to acquire land to be used in operations. Performed services for a hotel and received its promise to pay the $900 within one week. Paid for the furniture purchased on September 4 on account. Paid assistants semimonthly salary, $1,480. Received cash on account, $700. Prepared a design for a school on account, $700. Received $2,200 cash for design services to be performed in October. Received $2,600 cash for consulting with Plummer & Gordon. Paid 2,400 cash for a 12-month insurance policy starting on October 1. Paid assistant's semimonthly salary, $1,480. Paid monthly rent expense, S500. Received a bill for utilities, $400. The bill will be paid next month. Stann withdrew cash of $3,000. Requirements Record each transaction in the journal using the following account titles: Cash; Accounts Receivable; Office Supplies; Prepaid Insurance Furniture; Land; Accounts Payable; Utilities Payable; Unearned Revenue; Stann, Capital; Stann, Withdrawals; Service Revenue; Salaries Expense; Rent Expense; Utilities Expense. Explanations are not required. Open a T-account for each of the accounts. Post the journal entries to the T-accounts, using transaction dates as posting references in the ledger accounts. Label the balance of each account Bal. Prepare the trial balance of Doris Stann, Designer, as of September 30, 2017