Karla Tanner opens a web consulting business called Link words and completes the following transaction in its first month of operations. Tanner invests $80,00 cash along with office equipment valued at $26,000 in the company in exchange for common stock. The company prepaid $9,000 cash for twelve month's rent for office space prepaid Rent for $9,000.) The company made credit purchases for $8,000 in office equipment and $3, 600 in office supplies. Payment is due within 10 days. The company completed services for a client and immediately received $4.00 cash. The company completed a $6,000 project for a client. who must pay within 30 days. The company paid $11, 600 cash to settle the account payable created on April 3. The company paid $2, 400 cash for the premium on a 12-month insurance policy. The company received $4, 400 cash as partial payment for the work completed on April 9. The company completed work for another client for $2, 890 on credit. The company paid $5.500 cash in dividends. The company purchased $600 of additional office supplies on credit. The company paid $435 cash for this month's utility bill. Prepare general journal entries to record these transactions (use account titles listed in part 2). Open the following ledger accounts-their account numbers are in parentheses (use the balance column format); 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). Post journal entries from part to the ledger accounts and enter the balance after each posting. Prepare a trial balance as of April 30