Q2. The trial balance of Saltish Sacha, CPA, is dated March 31, 2018: Saltish Sacha, CPA Trial balance March 31, 2018 Account Debit Credit $ 5,000 Account no. 11 Cash 12 Accounts receivable 13 Supplies 14 Land 21 Accounts payable 31 32 41 Capital, Saltish Sacha Drawing, Saltish Sacha Service revenue 51 Salary expense 52 Rent expense Total $ 8,100 $ 800 $ 14,000 $ 4,200 $ 23,700 $ 27,900 $ 27,900 April 4 April 8 During April, Saltish Sacha or his business completed the following transactions: Collected $7,000 cash from a client on account. Performed tax services for a client on account, $5,000. April 13 Paid business debt on account, $2,500. April 18 Purchased office supplies on account, $600. April 20 Saltish Sacha withdrew cash of $2,300. April 21 Saltish Sacha paid for a deck for his private residence, using personal funds, $12,000. Received $2,100 cash for consulting work just completed. April 22 April 27 Paid office rent, $300. April 28 Requirements Paid employee salary, $1,300 1. Record the April transactions in the journal. Include an explanation for each entry. (5 Marks) 2. Post the transactions in the ledger. Open the ledger accounts listed in the trial balance, together with their balances at March 31. (3 Marks) 3. Prepare the trial balance of Saltish Sacha, CPA, at April 30, 2018. (2 Marks)