Sarah is the owner of the Badminton Coaching Club, which commenced business in October 2022.

The following transactions occurred in November 2022.

On November 3, Received payment from the New York Badminton Club for BCC invoice dated 4 October for $6,000. On November 5, Paid this months rent of $2,000. On November 9, The business banked $11,200 cash from coaching fees. On November 11, Sarah withdrew $2,509 for personal use. On November 17, Paid invoices of $260 were received from Offices R Us for an office desk purchased last month. On November 21, Paid A Faff $9,000 for performing coaching services at New York Badminton Club. On November 24, Invoiced New York Badminton Club $13,800 for coaching services. On November 26, I Banked cash $24,000 from coaching fees. On November 28, Received $7,600 from LA Badminton Club for services invoiced last month. On November 29, Paid casual coaching wages of $5,000. On November 30, Purchased coaching equipment for $97,600.

Badminton Coaching Club (BCC)

Trial Balance As of October 31, 2022

Name of Accounts	Debit ($)	Credit ($)
Cash	101,200
Account Receivable	6,200
Office Furniture	6,400
Office Equipment	13,000
Account Payable		260
Loan Payable		100,000
Owner Capital		40,000
Coaching Fees		5,000
Website Development	4,000
Wages Expense	11,000
Telephone	560
Rent Expense	2,000
Electricity Expense	900
Total	145,260	145,260

a. Prepare journal entries for the November transactions for BCC and give your explanation!

b. Post the journal entries above and the balance of each account for November 1, 2022, below to the general ledger accounts!

c. Prepare a trial balance for BCC as of 30 November 2022! The trial balance will include transactions from October 2022.

d. How many steps did you take from understanding the business documents and recording them until you finished compiling a trial balance?