Lacey Robbins completed the following transactions during December:

Dec 2 Invested $30,000 to start a consulting practice titled Robbins Consulting.

2 Paid $4,800 for a 2-year insurance policy.

3 Paid cash for a computer, $3,200. It is expected to remain in service for five years, and have a $200 salvage value at the end of its useful life.

4 Purchased office furniture on account, $3,600. The furniture should last for five years.

5 Purchased supplies on account, $400.

9 Performed consulting service for a client on account, $2,400.

12 Paid utility expense, $200.

18 Performed service for a client and received cash of $700.

22 Received $3,000 in advance for client service to be performed evenly over the next 30 days.

22 Hired a secretary to be paid $4,500 on the 20th day of each month. The secretary begins work immediately.

26 Paid $300 on account.

28 Collected $700 on account.

30 The owner withdrew $1,750 for personal use.

31 Paid monthly office rent, $1,250.

Required

1) Prepare journal entries for the above transactions in the journal of Robbins Consulting.

2) Post the journal entries to the ledger.

3) Prepare a trial balance on December 31, 2021.