The following are the transactions of Moore Repair Service Business for the month of March 2021.

Record the transactions in the general journal, post the accounts using the T-account and prepare a trial balance.

Use the given chart of accounts below:

March 1 March 2 March 3 March 4 March 5 March 6 March 7 March 8 March 9 March 10 March 11 March 12 March 13 March 14 March 15 March 16 Mr. John Moore invested $500,000 cash to start his Repair Service Business. Purchased tables and chairs from Target on account, $4,000. Bought in cash supplies worth $7,500 from Costco. Rendered service to cash customers, $4,000. Borrowed money from Bank of America $25,000 for additional capital and issued a promissory note. Billed a customer $2,500 for services rendered. Paid partial payment to Target, $2,000. Paid rent for the month, $2,000. Mr. John Moore invested additional capital to his business, $20,000 Collected cash from charged customers from March 6. Withdrew $1,500 for personal use. Paid Target in full. Purchased equipment from Walmart on account, $5,300 Sold equipment in cash to Mr. Gray, $2,000. Paid Bank of America partial amount of $10.000. Paid utilities due for the month amounting to $7,500. CHART OF ACCOUNTS Account Titles Account Numbers Cash 11 Accounts Receivable 12 Supplies 13 Equipment 14 Furniture and Fixtures 15 Accounts Payable 21 Notes Payable 22 John Moore, Capital 31 John Moore, Drawing 32 Service Income 41 Rent Expense 51 Utilities Expense 52