Part 1: Karla Tanner opened a web consulting business called Link Works and completed the following transactions during the first month of operations: April 1: Tanner invested $80,000 cash along with equipment valued at $26,000 in the company. April 2: Link Works pre-paid $9,000 for 12 months' rent for their office space. April 3: Link Works made credit purchases of $8,000 for office equipment and $3,600 for office supplies. Payment is due within 10 days. April 6: Link Works completed services for a client and immediately received $4,000 cash. April 9: Link Works completed a $6000 project for a client who must pay within 30 days April 13: Link Works paid $11,600 cash to settle the accounts payable created on April 3. April 19: Link Works paid $2,400 cash for the premium on a 12-month insurance policy. April 22: Link Works received $4,400 cash as a partial payment for the work completed on April 9. April 25: Link Works completed work for another client for $2,890 on credit. April 28: Tanner withdrew $5,500 cash from Link Works for personal use. April 29: Link Works purchased $600 of additional office supplies on credit. April 30: Link Works paid $435 cash for this month's utility bill. Instructions Prepare journals for the above economic transactions. Use the file called "Assignment Template" in the assignment section for Part #1, Link Works Co. Enter your journals to the general ledger using the same file name