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Journal Entries for Horizon Consultants Inc. Date Account Names Debit Credit 1-Mar 2-Mar 3-Mar 6-Mar 10-Mar 12-Mar 19-Mar 22-Mar 25-Mar 29-Mar 30-Mar 31-MarOption #1: The Accounting Cycle and Stockholders' Equity Analysis Portfolio Project Option #1 is for accounting students who are sensing learners and learn best from concrete materials and examples. If this is your learning style preference, you are practical and careful with detail. For this assignment, you are required to complete Part 1, Part 2, and Part 3. You will present Parts 1 and 2 in Excel, and Part 3 of the Portfolio Project in a Word document, following the exact instructions that accompany each part. (The templates can be found in Module 8, and by clicking "Next" at the bottom of this page.) Use the assignment templates are attached below. Part 1: Katy McCall opens a tax consulting business called Horizon Consultants Inc. and completes the following transactions in March: March 1: As a sole shareholder, McCall invested $125,000 cash along with $45,000 of office equipment in the company. March 2: Horizon Consultants Inc. completed services for a client and immediately received $4,000 cash. March 3: Horizon made credit purchases for office equipment for $1,500 and office supplies for $2,100. Payment is due within 10 days. March 6: Horizon Consultants Inc. pre-paid $6,000 cash for six months' rent for their office. March 10: Horizon completed a $4,250 project for a client who must pay within 45 days. March 12: Horizon paid $3,600 cash to settle the account payable created on March 3. March 19: Horizon paid a $6,000 cash premium on a 12month insurance policy. March 22: Horizon received $3,250 cash as a partial payment for the work completed on March 10. March 25: Horizon completed work for another client for $4,250 on credit. March 29: McCall paid herself a dividend of $3,000 cash. March 30: Horizon purchased $750 of additional office supplies on credit. March 31: Horizon paid $350 cash for this month's utility bill. Instructions: Using the following chart of accounts and template, prepare journal entries for the above economic transactions. Include the effect that each transaction has on the accounting equation. Enter your journals to the general ledger using the same file name. Chart of accounts: cash, office equipment, capital stock, prepaid rent, prepaid insurance, office supplies, accounts payable, consulting revenue, accounts receivable, dividend, utility expense