(a) Prepare a trial balance for this business as at the end of January. (10 marks) (b) Examine the accounts and their balances and prepare a list that describes each of the five most likely transactions. (10 marks) (c) Record the journals for these transactions. (10 marks) Nelson Goh started a sustainable consulting firm called Green Consulting using his home as his office. He began operations and completed five transactions in January that resulted in the following accounts. All the accounts have normal balances. Bank $31,360 Prepaid insurance 1,600 Office equipment 12,800 Accounts payable 12,800 Nelson Goh, Capital 32,000 Consulting fee earned 3,200 Miscellaneous expense 2,240