post journal entries, ledger accounts and trial balance , also do closing entries

unt June 1 Dave invested $24,000 cash in the business for 1,000 common shares. June 1 Purchased used board repair equipment for $26,000, paying $4,000 cash and the balance placed on account (the equipment had a list price of $27,000). June 1 Paid $500 for the June rent. June 3 Purchased board repair supplies for $1,800 on account. June 5 Purchased $2,400 on a 1-year insurance policy, effective June 1". June 12 Billed (invoiced) customers $3,800 for repair services done in June. June 18 Paid $3,000 of the amount owed on equipment, and $400 of the amount owed on repair supplies. June 20 Paid $1,600 for employee salaries. June 21 Collected $1,400 from customers billed on June 12. June 25 Billed customers $3,000 for repair services. June 30 Received the utilities bill for June, $150, to be paid in July June 30 Declared and paid a $500 cash dividend. Page 5