Please do all steps!!

Aracel Engineering completed the following transactions in the month of June. a. J. Aracel, the owner, invested $100,000 cash, office equipment with a value of $5,000, and $60,000 of drafting equipment to launch the company. b. The company purchased land worth $49,000 for an office by paying $6,300 cash and signing a note payable for $42,700. c. The company purchased a portable bullding with $55,000 cash and moved it onto the land acquired in b. d. The company paid $3,000 cash for the premium on an 18 -month insurance policy. e. The company provided services to a client and collected $6,200 cash. f. The company purchased $20,000 of additional drafting equipment by paying $9,500 cash and signing a note payable for $10,500. 9. The company completed $14,000 of services for a client. This amount is to be received in 30 days. h. The company purchased $1,150 of additional office equipment on credit i. The company completed $22,000 of services for a customer on credit 1. The company purchased $1,333 of TV advertising on credit. k. The company collected $7,000 cash in partial payment from the client described in transaction g. 1. The company paid $1,200 cash for employee wages. m. The company paid \$1,150 cash to settle the account payable created in transaction h. n. The company paid $925 cash for repoirs. o. J. Aracel withdrew $9,480 cash from the company for personal use. p. The company paid $1,200 cash for employee wages. 4. The company paid $2,500 cash for advertisements on the Web during June. Required: 1. Prepare general journal entries to record these transactions using the following tities: Cash (101); Accounts Roceivable (106); Prepaid Insurance (108); Office Equipment (163); Drating Equipment (164); Building (170); Land (172); Accounts Payable (201): Notes Payable (250); J. Aracel, Capital (301); J. Aracel, Withdrawals (302); Services Revenue (403); Wages Expense (601); Advertising Expense (603); and Repairs Expense (604). 2. Post the journal entries from part 1 to the ledger accounts: 2. Post the journal entries from part 1 to the ledger accounts. 3. Prepare a trial balance as of the end of June. Journal entry worksheet 3. Aracel, the owner, invested $100,000 cash, office equipment with a value of $5,000, and $60,000 of drafting equipment to launch the company. Note: Enter debits before credits. \begin{tabular}{|c|c|c|c|c|c|c|c|} \hline \multicolumn{4}{|c|}{ 101: Cash } & \multicolumn{4}{|c|}{ 106: Accounts Receivable } \\ \hline Transaction & Dobit & Credit & Balance & Transaction & Debit & Credit & Balance \\ \hline & & & & & & & \\ \hline & & & & & & & \\ \hline & & & & & & & \\ \hline & & & & & & & \\ \hline & & & & & & & \\ \hline & & & & & & & \\ \hline & & & & & & & \\ \hline & & & & & & & \\ \hline & & & & & & & \\ \hline & & & & & & & \\ \hline & & & & & & & \\ \hline & & & & & & & \\ \hline & & & & & & & \\ \hline & & & & & & & \\ \hline & 108: Pre & isuraneo & & & 163: Off & ipment & \\ \hline Transaction & Debit & Credit & Balance & Transaction & Debit & Credit & Balance \\ \hline & & & + & & & & \\ \hline & & & & & & & \\ \hline & & & & & & & \\ \hline & & & & & & & \\ \hline & & & & & & & \\ \hline & 164: Dra & quipment & & & 170 & & \\ \hline Transaction & Dobit & Credit & Balance & Transaction & Debit & Credit & Balance \\ \hline \end{tabular} Prepare a trial balance as of the end of June