neering completed the following transactions in the month of June. a. Jenne Aracel, the owner, invested $230,000 cash, office equipment with a value of $7300, and $71,000 of drafting equipment to launch the company b. The company purchased land worth $53,000 for an office by paying $7,200 cash and signing a long-term payable for $45,800 c. The company purchased a portable building with $56,000 cash and moved it onto the land acquired in b d. The company paid $4,700 cash for the premium on an 18-month insurance policy e. The company completed and delivered a set of plans for a client and collected $8,500 cash. f. The company purchased $25,000 of additional drafting equipment by paying $10,600 cash and signing a long-term 3 note payable for $14,400 g. The company completed $14,000 of engineering services for a client. This amount is to be received in 30 days. h. The company purchased $1,150 of additional office equipment on credit i. The company completed engineering services for $25,000 on credit j. The company received a bill for rent of equipment that was used on a recently completed job. The $1,614 rent cost must be paid within 30 days k. The company collected $10,000 cash in partial payment from the client described in transaction g L. The company paid $2,000 cash for wages to a drafting assistant. m. The company paid $1,150 cash to settle the account payable created in transaction h. n. The company paid $1,145 cash for minor maintenance of its drafting equipment. o. Jenna Aracel withdrew $10,530 cash from the company for personal use p. The company paid $1,000 cash for wages to a drafting assistant The company paid $3,600 cash for advertisements on the Web during June Required: (106), Prepaid Insurance (108), Office Equipment (163); Drafting Equipment (164): Building (170), Land (172); Accounts ere general journal entries to record these transactions using the following titles: Cash (101); Accounts Receivabl 2 le (201); Notes Payable (250); J. Aracel, Capital (301); J Aracel, Withdrawals (302); Engineering Fees Earned (402 Wages Expense (601); Equipment Rental Expense (602). Advertising Expense (603): and Repairs Expense (604). 2. Post the journal entries from part 1 to the ledger accounts 3. Prepare a trial balance as of the end of June