Practice Set Part A: 1. Using the chart of accounts, open the accounts in the general ledger. In addition to the accounts in the chart of accounts, make sure that you open the income summary account as the last account, number 600. 2. Record the journal entries for the June transactions using General Journal Page 1. Make sure that you include explanations. 3. Post the entries to the general ledger. When you post your entries to the general ledger, use J1 to indicate General Journal page 1 in the ref column. 4. Calculate the balances in the general ledger accounts. 5. Prepare the Unadjusted Trial Balance Columns in the worksheet by adding all the accounts from the general ledger. Make sure you properly complete the heading. After completing the Unadjusted Trial Balance, compare the balance you calculated with the check figure, Unadjusted Trial Balance each column should be: $6,400. Do not move on until your trial balance agrees. ccounting cycle Practicepse ceart Grid elearing Service, which specializes in cleaning homes. You have been hired by Gloria as her bookkeeper. After talking to Gloria, you prepare her chart of accounts: Wa Gloria's Cleaning Service Chart of Accounts Account # Account Name 101 Cash 102 Accounts Receivable 103 Supplies 201 Accounts Payable 2021 Wages Payable 301 G. Spencer, Capital 302 G. Spencer, Drawing 401 Service Revenue Rent Expense 502 Wages Expense 503 Supplies Expense 501 Date The first month of business for Gloria's Cleaning Service is August 2020, and the transactions for the month are: Transaction 8/01/2020 Gloria opened the bank account and deposited $3,000 for her capital contribution 8/05/2020 Gloria paid $225 for rent 8/15/2020 Gloria deposited $3,250 which had been collected when Gloria performed cleaning services. 8/16/2020 Gloria paid her cleaning staff wages of $200 (you may disregard the payroll taxes). DEOS 8/22/2020 Gloria received a bill of $75 for cleaning supplies which will be paid next month. 8/31/2020 Gloria withdrew $800 for her personal use