Post the transactions from the journal to the ledger.

Jan. 1 The following assets were received from Oneida Reza: Cash $65,000; Accounts Receivables 14.700: Equipment, $24.000: Supplies $5.000. There wer no liabilities 1 Paid three months'rent on a lease rental contract $9,000. 2 Paid 12-month premiums on property and casualty insurance policies, $12,000. 4 Received cash from a corporate cient as an advance payment (unearned revenue) for Purchased fitness equipment on account from Doubletree Fitness Equipment $8,000 6 Received check from design clients on account. $11.700. 10 Paid cash for a newspaper advertisement $350 11 Paid Doubletree Fitness Equipment for part of the debt incurred on Jan 5, $6,400. 12 Recorded design services provided on account for the period Jan. 1-12, $21,900. 14 Paid itness assistants for two weeks salary, $1.650 Record the following transactions on Page 2 of the journal 17 Recorded cash from membership fees earned during the period Jan. 1-16,$7,600. 20 Recorded services design services provided on account for the period Jan. 13-20, $16.800. 24 Recorded cash from membership fees earned for the period Jan. 17-24 $4.450. 26 Received cash from design clients on account $26.500 27 Paid fitness assistants for two weeks' salary, $1.650 29 Paid telephone bill for January, $540. 30 Paid electricity bill for January, $760. 30 Recorded cash from membership fees earned for the period Jan. 25-30, $5,160. 30 Recorded design services provided on account for the remainder ofJanuary, $2,590. At the end of january, the following adjustment data is prepared. Analyze and use the data to requirements 3 and 4 a One month's insurance expired during January (calculation required). b. Supplies on hand on january 31 are $1225 c. Depreciation of Furniture &Equipment is for one month. Equipment of $24,000 was new with no previous depreciation Estimated life of equipment is 2.5 years d. Accrued fitness assistants salary on january 31 is $275 e. One month of rent expired during January E. Unearned fees on January 31 are $2350