Problem 1: The trial balance of Shawn Merry, CPA, is dated March 31, 2020 SHAWN MERRY.CPA Trial Balance March 31, 2020 Account title Balance Credit Cash Accounts receivable Office supplies Debit 11 000 16 500 Land 30 000 0 0 Furniture Automobile Accounts payable Unearned revenue Common stock Dividends SC revenue Salaries expense Rent expense Total 3 800 0 52 300 8200 $ 600 $64300 S 64300 During April, the business completed the following transactions Apr. 4. Collected $2,500 from a client on account Apr. 8: Performed tax services for a client on account. $5,400. Apr. 13: Paid $3.000 on account Apr. 14: Purchased furniture on account, $3.600 Apt. 15: Merry contributed his personal automobile so the business in exchange for common stock. The automobile had a market value of $9,500 Apr. 18: Purchased office supplies on account, 5900 Apr. 19: Received $2,700 for tax services performed on April 8. Apr. 20: Paid cash dividends of $6.500 Apr.21: Received 55,700 cash for consulting work completed. Apr. 24: Received $2,400 cash fee accounting services to be completed next month. Apr. 27: Paid office rent, S600 Apr. 28: Paid employee salary, S1,700. Pr. Slaoui 2021 2022 Requirements: 1. Record the April transactions in the journal. Use the following accounts: Cash; Accounts Receivable: Office Supplies, Land; Furniture: Automobile Accounts Payable: Unearned Revenue, Common Stock Dividends, Service Revenue, Salaries Expense, and Rent Expense. Include an explanation for each entry 2. Open the accounts listed in the trial balance, together with their balances as of March 31. 3. Post the joumal entries to T-accounts 4. Prepare the trial balance of Shawn Merry, CPA at April 30, 2020