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

April 1	Tanner invests $125,000 cash along with office equipment valued at $30,000 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 $15,000 in office equipment and $3,000 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 $10,000 project for a client, who must pay within 30 days.
13	The company paid $18,000 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 $8,000 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 $6,200 cash in dividends.
29	The company purchased $1,000 of additional office supplies on credit.
30	The company paid $700 cash for this month's utility bill.

Required:

1.

Prepare general journal entries to record these transactions.

2.	Post the journal entries from part 1 to the ledger accounts.