Karla Tanner opened a Web consulting business called Linkworks and completed the following transactions in its first month of operations.

April 1	Tanner invested $80,000 cash along with office equipment valued at $26,000 in the company.
April 2	The company prepaid $9,000 cash for 12 months rent for office space. Hint: Debit Prepaid Rent for $9,000.
April 3	The company made credit purchases for $8,000 in office equipment and $3,600 in office supplies. Payment is due within 10 days.
April 6	The company completed services for a client and immediately received $4,000 cash.
April 9	The company completed a $6,000 project for a client, who must pay within 30 days.
April 13	The company paid $11,600 cash to settle the account payable created on April 3.
April 19	The company paid $2,400 cash for the premium on a 12-month prepaid insurance policy. Hint: Debit Prepaid Insurance for $2,400.
April 22	The company received $4,400 cash as partial payment for the work completed on April 9.
April 25	The company completed work for another client for $2,890 on credit.
April 28	Tanner withdrew $5,500 cash from the company for personal use.
April 29	The company purchased $600 of additional office supplies on credit.
April 30	The company paid $435 cash for this months utility bill.

Required:

1. Prepare general journal entries to record these transactions using the following titles: Cash (101); Accounts Receivable (106); Office Supplies (124); Prepaid Insurance (128); Prepaid Rent (131); Office Equipment (163); Accounts Payable (201); K. Tanner, Capital (301); K. Tanner, Withdrawals (302); Services Revenue (403); and Utilities Expense (690).
2. Post the journal entries from part 1 to the ledger accounts.
3. Prepare a trial balance as of April 30.

B.

Date column options for all tables on part b: April 01 - April 02 - April 03 - April 06 - April 09 - April 13 - April 19 - April 22 - April 25 - April 28 - April 29 - April 30