Requirement 4. Prepare a trial balance at January 31, 2018. Jan 1 The business sold $60,000 of common stock to open the firm, Santz & Associates, Inc. Santz and Associates, Inc. 3 Purchased supplies, $700, and furniture, $2,000, on account. Trial Balance 5 Performed accounting service for a client and received cash, $1,700. January 31, 2018 8 Paid cash to acquire land for a future office site, $24,000 Debit Account Credit Prepared tax returns for a client on account, $1,100. 11 14 Paid assistant's salary, $1,100. 16 Paid $1,130 on account 19 Received $700 cash for accounting services performed. 23 Billed a client for $2,200 of accounting services. 28 Received $300 from client on account 31 Paid assistant's salary, $900. 31 Paid rent expense, $1,100. 31 Paid $2,000 of dividends. Requirements 2 and 3. Post the transactions to the T-accounts that have been set up for you, using transaction dates as posting references. Calculate the balance in each account at January 31, 2018 by selecting a "Ba reference and entering the amount on the appropriate side of each T-account (Post the transactions on January 31 in the order they are presented in the transaction list) Cash Supplies Ia an Jan an Accounts receivable an Jan Jan Jan Salaries expense Rent expense Total Jan Jan Jan Jan Land Furniture Accounts payable Jan Jan Jan Jan Jan Jan Common stock Dividends Service revenue Jan Jan Jan Jan Jan Jan