May	1	Jill Wahpoosywan invested $85,000 in cash and office equipment that had a fair value of $58,000 in the business.
	1	Prepaid $17,400 cash for three months rent for an office.
	2	Made credit purchases of office equipment for $29,000 and office supplies for $5,800.
	6	Completed services for a client and immediately received $9,000 cash.
	9	Completed a $17,000 project for the Chicago Blackhawks who will pay within 30 days.
	10	Paid half of the account payable created on May 2.
	19	Paid $8,500 cash for the annual premium on an insurance policy.
	22	Received $13,800 as partial payment for the work completed on May 9.
	25	Completed work for the Washington Redskins for $6,280 on credit.
	25	Paid wages for May totalling $39,000.
	31	Wahpoosywan withdrew $6,000 cash from the business for personal use.
	31	Purchased $2,100 of additional office supplies on credit.
	31	Paid $1,500 for the months utility bill.

Required:

1.

Prepare General Journal entries to record the transactions. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field).

2.Post the entries to the accounts and enter the balance after each posting

3.	Prepare a trial balance at May 31, 2014.