Shaun Wilcox, an architect, opened an office on April 1, 2006. During the month, he completed the following transactions connected with his professional practice:

1. Transferred cash from a personal bank account to business, $17,500.
2. Purchased used automobile for $15,300, paying $4,000 cash and giving a note payable for the remainder.
3. Paid April rent for office and workroom, $2,200.
4. Paid cash for supplies, $660.
5. Purchased office and computer equipment on account, $5,200.
6. Paid cash for annual insurance policies on automobile and equipment, $1,200.
7. Received cash from a client for plans delivered, $3,725.
8. Paid cash to creditors on account, $1,800.
9. Paid cash for miscellaneous expenses, $235.
10. Received invoice for design service, due in May, $650.
11. Recorded fee earned on plans delivered, payment to be received in May, $3,500.
12. Paid salary of assistant, $1,300.
13. Paid cash for miscellaneous expenses, $105.
14. Paid installment due on note payable, $200.
15. Paid gas, oil, and repairs on automobile for April, $115.

Required: Prepare General Journal, General Ledger and Trial Balance