Roberto Ricci opens a computer consulting business called Viva Consultants and completes the following transactions in its first month of operations: April 1 Ricci invests $100,000 cash along with office equipment valued at $24,000 in the business. 2 Prepaid $7,200 cash for twelve months rent for office space. (Hint: Debit Prepaid Rent for $7,200.) 3 Made credit purchases for $12,000 in office equipment and $2,400 in office supplies. Payment is due within 10 days. 6 Completed services for a client and immediately received $2,000 cash. 9 Completed an $8,000 project for a client, who must pay within 30 days. 13 Paid $14,400 cash to settle the account payable created on April 3. 19 Paid $6,000 cash for the premium on a 12-month insurance policy. (Hint: Debit Prepaid Insurance for $6,000.) 22 Received $6,400 cash as partial payment for the work completed on April 9. 25 Completed work for another client for $2,640 on credit. 28 Ricci withdrew $6,200 cash for personal use. 29 Purchased $800 of additional office supplies on credit. 30 Paid $700 cash for this months utility bill. Required 1. Prepare general journal entries to record these transactions (use account titles listed in part 2). 2. Open the following ledger accountstheir account numbers are in parentheses (use the balance column format): Cash (101); Accounts Receivable (106); Office Supplies (124); Prepaid Insurance (128); Prepaid Rent (131); Office Equipment (163); Accounts Payable (201); R. Ricci, Capital (301); R. Ricci, Withdrawals (302); Services Revenue (403); and Utilities Expense (690). Post journal entries from part 1 to the ledger accounts and enter the balance after each posting. 3. Prepare a trial balance as of the end of this months operations