P3-2B. On April 1, 2023, Beth Orth opened Beth's Art Studio. The following transac- tions occurred in April: 2023 Apr. 1 Beth Orth invested $15,000 in the art studio. 1 Paid two months' rent in advance, $1,600. 3 Purchased equipment on account from Martin Company, $1,300. Comprehensive problem: journalizing, posting, and preparing a trial balance 03 (45 min) Check Figure Trial Balance Total $22,600 5 Received $3,000 cash for art training program provided to Northwest Community College. 8 Purchased art supplies for $350 cash. 9 Billed Harry Co. for art lessons provided, $3,300. 10 Paid salaries expense, $700. 15 Beth withdrew $1,000 from the art studio to buy a new power saw for her home. 28 Paid electric bill $50. 29 Paid telephone bill, $130. Required a. The ledger is already set up for you based on the chart of accounts. b. Journalize (all page 1) and post the April transactions. c. Prepare a trial balance as of April 30, 2023. The chart of accounts includes Cash, 111; Accounts Receivable, 112; Prepaid Rent, 114; Art Supplies, 121; Equipment, 131; Accounts Payable, 211; Beth Orth Capital, 311; Beth Orth, Withdrawals, 312; Art Fees Earned, 411; Electrical Expense, 511; Salaries Expense, 521; Telephone Expense, 531. 102.30 TL