Problem A. On October 1, 2019, Harris Tristan established an interior decorating business, Tristan Designs. During the month, Tristan completed the following transactions related to the business: Oct 1 Tristan transferred cash from a personal bank account to an account to be used for the business, $25,000 Oct 4 Paid rent for period of October 4 to end of month, $2,800 Oct 6 Purchased a used truck for $25,750, paying $3,250 cash and giving a note payable for the remainder. Oct 11 Purchased equipment on account, $12,500 Oct 16 Purchased supplies for $3,100 and paying $2,100 and the rest will be paid in the following month Oct 16 Paid annual premiums on property and casualty insurance, $3,600 Oct 17 Received cash for job completed, $9,050 Record the following transactions on Page 2 of the journal: Oct 21 Paid creditor a portion of the amount owed for equipment purchased on October 11,$3,500 Oct 24 Recorded jobs completed on account and sent invoices to customers, $15,000. Oct 26 Received an invoice for truck expenses, to be paid in November, $1,700 Oct 27 Paid utilities expense, $2,150 Oct 27 Paid miscellaneous expenses, $2,100 Oct 29 Received cash from customers on account, $8,600 Oct 30 Paid wages of employees, $3,800 Oct 31 Withdrew cash for personal use, $2,500 Chart of Account for Tristan Designs is shown below: Instructions: 1. Journalize each transaction in a two-column journal 2. Post the journal to a ledger of four-column accounts (linkage from journal to ledger is a necessity) 3. Prepare an unadjusted trial balance. 4. Determine the excess of revenues over expenses for October