The following accounts come from the ledger of Nablus Company at December, $31,2021$: Cash $45,600,$

Accounts Receivables $9,000,$ Equipment $7,000,$ Accounts Payable $4,200,$ Notes Payable $9,000,$

Retained Earnings $5,000,$ Share$-$Capital $43,400.$

During January, $2022$ the following events and transactions occurred.

$1.$ January $1,$ Purchased land costing $ $20,000$ for cash.

$2.$ January $2$ Hired two employees for monthly salaries $$1,500$ each

$3.$ January $3,$ Purchased supplies on account for $$6,000.$

$4.$ January $8,$ Advertising costs, paid in cash, $$1,500.$

$5.$ January $12,$ Received cash of $$9,500$ for services completed for client.

$6.$ January $15,$ Provided Services and billed client $$4,000.$

$7.$ January $22,$ Paid $$3,000$ for one year insurance policy.

$8.$ January $25,$ Received $$6,000$ cash in advance for services will be provided during February.

$9.$ January $28,$ Paid one$-$half of the accounts payable due.

$10.$ January $30,$ Paid the following expenses: Rent $$1,100$ and Utilities $$700.$ and also paid all emplyees

salaries hired in January $2.$

$11.$ January $31,$ The company paid dividends of $$1,500.$

Instructions: $($a$)$ Journalize the transactions.

$($b$)$ Post to the ledger accounts.

$($c$)$ Prepare a trial balance on January $31,2022$