onegans Lawn Care Service began operations in July, current year. The company uses the following general ledger accounts. Cash Capital Stock Accounts Receivable Retained Earnings Office Supplies Mowing Revenue Mowing Equipment Salaries Expense Accounts Payable Fuel Expense Notes Payable The company engaged in the following transactions during its first month of operations. July 18 Issued 500 shares of capital stock to Patrick Donegan for $1,500. July 22 Purchased office supplies on account for $100. July 23 Purchased mowing equipment for $2,000, paying $400 cash and issuing a 60-day note payable for the remaining balance. July 24 Paid $25 cash for gasoline. All of this fuel will be used in July. July 25 Billed Lost Creek Cemetery $150 for mowing services. The entire amount is due July 30. July 26 Billed Golf View Condominiums $200 for mowing services. The entire amount is due August 1. July 30 Collected $150 from Lost Creek Cemetery for mowing services provided on July 25. July 31 Paid $80 salary to employee Teddy Grimm for work performed in July. Required: a. Record each of the above transactions in general journal form. b. Post each entry to the appropriate ledger accounts. c. Prepare a trial balance dated July 31, current year