The accounting practice of Robin Reyes, CPA opened on January 1, 2020. It had the following transactions in its first month of operations: A. Reyes deposited 100,000 cash in the business bank account; B. Paid office rent for the month, 20,000; C. Purchased furniture and fixture for 60,000 paying 30,000 in cash and issuing a notes payable for the balance; D. Bought office supplies on credit, 11,000; E. Rendered bookkeeping services for cash, 35,000; F. Paid salaries expense, 14,000; G. Received utility bills for the month, 7,000; H. Billed clients for audit job completed, 45,000; 1. Paid creditor on account, 5,000; J. Received cash on accounts, 16,000; K. Paid personal expenses from the business bank account, 18,000; L. Received cash for tax services rendered, 10,000. REQUIRED: Use the following accounts: Cash; Accounts Receivable; Office Supplies; Furniture & Fixture; Accounts Payable; Notes Payable; Reyes, Capital; Reyes, Withdrawal; Service Revenue; Salaries Expense; Rent Expense; Utilities Expense 1. Record the transactions in a journal using the account titles above. 2. Post the transactions to its individual ledger accounts. 3. Prepare the unadjusted trial balance as of January 31, 2020