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

April		1		Tanner invested $100,000 cash along with office equipment valued at $24,000 in the company in exchange for common stock.
		2		The company prepaid $7,200 cash for 12 months rent for office space. Hint: Debit Prepaid Rent for $7,200.
		3		The company made credit purchases for $12,000 in office equipment and $2,400 in office supplies. Payment is due within 10 days.
		6		The company completed services for a client and immediately received $2,000 cash.
		9		The company completed a $8,000 project for a client, who must pay within 30 days.
		13		The company paid $14,400 cash to settle the account payable created on April 3.
		19		The company paid $6,000 cash for the premium on a 12-month insurance policy. Hint: Debit Prepaid Insurance for $6,000.
		22		The company received $6,400 cash as partial payment for the work completed on April 9.
		25		The company completed work for another client for $2,640 on credit.
		28		The company paid a $6,200 cash dividend.
		29		The company purchased $800 of additional office supplies on credit.
		30		The company paid $700 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); Common Stock (307); Dividends (319); 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.