Part! tab in BB, Dixie Lewis completed the following transactions during December: Dec 2 Invested $25,000 to start a consulting practice titled DL Consulting. 2 Paid $6,000 in advance for a 2-year insurance policy. 3 Paid cash for a computer, $2,400. (It is expected to remain in service for five years, and have a $400 salvage value at the end of its useful life.) 4 Purchased office furniture on account, $4,500. (The furniture should last for five years.) 5 Purchased supplies on account, $500. 9 Performed consulting service for a client on account, $1,700. 12 Paid utility expense, $200. 18 Performed service for a client and received cash of $800. 22 Received $1,200 in advance for client service to be performed evenly over the next 90 days. 22 Hired a secretary to be paid $4,000 on the 20 day of each month. The secretary begins work immediately. (Is this a Part 1 entry or Part 2 entry.......) 26 Paid $300 on account. (DL Consulting is paying some of their accounts payable.) 28 Collected $600 on account. [DL Consulting is collecting(receiving-accounts receivable) money from client.] 30 The owner withdrew $1,600 for personal use. 31 Paid monthly office rent, $750. Required 1) Prepare journal entries for the above transactions in the journal of DL Consulting. 2) Post the journal entries to their ledgers or T-accounts. 3) Prepare a trial balance on December 31, 2017.