Post each journal to its corresponding ledger

Prepare a trial balance

Account Title and Description Ref Debit Credit Date 2019 October 1 50,000 70,000 500,000 Computer Equipment Cash Building Shena, Capital Notes Payable To record the capital investments of Shena (computer unit, cash and building) 370,000 250,000 4 20,000 Office Supplies (Arts and Crafts) cash To record purchase of office supplies (arts and crafts) 20,000 5 10,000 10,000 Cash Accounts Receivable - Anne D. Lim Service Income To record performance of service rendered for Ms. Anne D. Lim 20,000 7 17,000 Equipment (Printer) Accounts Payable To record purchase of printer from Luo Yi Digital Services (office equipment) 17,000 9 8,500 Accounts Payable Cash To record half payment of acquired printer from Luo Yi Digital Services (office quipment) 8,500 30,000 12 Cash Service Income To record performance of service rendered in cash for Selena Karrie 30,000 10,000 Office Supplies (Arts and Crafts) Accounts Payable To record purchase of office supplies on account (arts and crafts) 10,000 8,500 14 Accounts Payable Cash To record the remaining balance for the purchase of printer (office equipment) 8,500 5,000 15 Advertising Expense Cash To record advertising expense 5,000 22,500 7,500 16 Salaries Expense Commissions Expense Cash To record paid salaries and commission expense of employees (half month) 30,000 50,000 19 Cash Service Income To record performed painting services for Khufra Restaurant 50,000 30,000 20 Accounts Receivable Service Income To record performed painting service for Ms. Guinevere Silvanna on account 30,000 10,000 Accounts Receivable Cash To record payment of performed service from Ms. Anne D. Lim 10,000 10,000 22 Utility Expense Accounts Payable To record utility bills for electricity 10,000 4,200 24 Utility Expenses Accounts Payable To record utility bills for water consumption 4,200 27 10,000 Accounts Payable Cash To record the payment of the electricity bill 10,000 12,200 29 Shena, Drawings Cash To record the withdrawal of cash made by the owner, Shena. 12,200