Questions, Classroom Demonstration Exercises. Exercises, and Problems P3-2B. On April 1, 2023, Beth Orth opened Beth's Art Studio. The following transactions occurred in April: 2023 Apr. Beth Orth invested $15,000 in the art studio. 1 Paid two months' rent in advance, $1,600. 3 Purchased equipment on account from Martin Company, $1,300. 5 Received $3,000 cash for art training program provided to Northwest Community College 8 Purchased art supplies for $350 cash. 9 Billed Harry Co. for art lessons provided, $3,300. 10 Paid salaries expense, $700. 15 Beth withdrew $1,000 from the art studio to buy a new power saw for her home 28 Paid electric bill $50 29 Paid telephone bill, S130. Required a. The ledger is already set up for you based on the chart of accounts. b. Journalize (all page 1) and post the April transactions. c. Prepare a trial balance as of April 30, 2023. The chart of accounts includes Cash, 111; Accounts Receivable, 112; Prepaid Rent, 114; Art Supplies, 121; Equipment 131; Accounts Payable, 211: Beth Orth Capital. 311: Beth Orth Withdrawals, 312; Art Fees Eamed, 411; Electrical Expense, 511; Salaries Expense, 521; Telephone Expense 531