On June 1, 2019, Kris Storey established an interior decorating business, Eco-Centric Designs. During the month, Kris completed the following transactions related to the business:

June	1.	Kris transferred cash from a personal bank account to an account to be used for the business, $23,300.
	4.	Paid rent for period of June 4 to end of month, $2,260.
	6.	Purchased a used truck for $19,000, paying $2,000 cash and giving a note payable for the remainder.
	8.	Purchased equipment on account, $9,090.
	10.	Purchased supplies for cash, $1,560.
	12.	Paid annual premiums on property and casualty insurance, $3,500.
	15.	Received cash for job completed, $9,790.

Enter the following transactions on Page 2 of the two-column journal:

	23.	Paid creditor a portion of the amount owed for equipment purchased on June 13, $3,240.
	24.	Recorded jobs completed on account and sent invoices to customers, $11,140.
	25.	Received an invoice for truck expenses, to be paid in July, $1,030.
	26.	Paid utilities expense, $1,170.
	27.	Paid miscellaneous expenses, $420.
	28.	Received cash from customers on account, $4,660.
	29.	Paid wages of employees, $3,100.
	30.	Withdrew cash for personal use, $2,590.

Required:

1. Journalize each transaction in a two-column journal beginning on Page 1, referring to the following chart of accounts in selecting the accounts to be debited and credited. (Do not insert the account numbers in the journal at this time.) Journal entry explanations may be omitted. For a compound transaction, if an amount box does not require an entry, leave it blank.

11 Cash	31 Kris Storey, Capital
12 Accounts Receivable	32 Kris Storey, Drawing
13 Supplies	41 Fees Earned
14 Prepaid Insurance	51 Wages Expense
16 Equipment	53 Rent Expense
18 Truck	54 Utilities Expense
21 Notes Payable	55 Truck Expense
22 Accounts Payable	59 Miscellaneous Expense

Question A

Post (in chronological order) the journal to a ledger of four-column accounts, inserting appropriate posting references in the general journal as each item is posted. Extend the balances to the appropriate balance columns after each transaction is posted. If an amount box does not require an entry, leave it blank.

Question B Prepare an unadjusted trial balance for Eco-Centric Designs as of June 30, 2019. For those boxes in which no entry is required, leave the box blank. The first two account titles are filled in as an example.