On Sept 1", 2021 Ross started a consulting service firm named Ross Consulting. During the month, Ross Consulting incurred the following transactions. Requirements: 1. Journalize all transactions. (Journal entries) 2. Post all the transactions to related T-accounts. 3. Prepare a trial balance for the end of September. 1. Sept 1* Ross transferred $100,000 from his personal account to the business account of Ross Consulting as personal investment. 2. Sept 5* Purchased furniture (value is $10,000) by a cash payment of $7,000. The remainder will be paid in the next month. (Just regard furniture as an equipment) 3. Sept 11" Purchased an insurance on credit on Sept 1st. The value of the insurance is $12,000 covering the next 12 months. 4. Sept 15" Paid to the creditor $5,000. 5. Sept 21" Ross withdrew $30,000 cash for personal use. 6. Sept 22 Received $10,000 cash from a service provided to the client. 7. Sept 31" Paid $500 for the water, electricity and gas used during September. (Utilities Expense)