P2-32A Journalizing transactions, posting journal entries to four-column accounts, and preparing a trial balance The trial balance of Shawn Merry, CPA, is dated March 31,2018: Do SHAWN MERRY CPA Trial Balance March 31. 2018 Salance Credit Debit 11,000 16,500 Acceunt Title Accounts Receivable Office Supplies Land Furniture Automobile Accounts Payable Unearned Revenue Merry, Capital Merry, Withdrawals Service Revenue Salaries Expense Rent Expense Total 400 30,000 s 3,800 52,300 8,200 5,600 800 64,300 64,300 During April, the business completed the following transactions: Apr. 4 Collected $2,500 cash from a client on account. 8 Performed tax services for a dlient on account, $5,400. 13 Paid $3,000 on account. 14 Purchased furniture on account, $3,600. 15 Merry contributed his personal automobile to the business in exchange for capital. The automobile had a market value of $9,500. 18 Purchased office supplies on account, $900 19 Received $2,700 for tax services performed on April 8. 20 Merry withdrew cash of $6,500. 21 Received $5,700 cash for consulting work completed. 24 Received $2,400 cash for accounting services to be completed next 27 Paid office rent, $600. 28 Paid employee salary. $1,700. month