The following four-column accounts have been opened for each of the accounts. Cash, 101; Accounts Receivable, 111; Office Supplies, 121; Prepaid Insurance, 131; Land, 141; Building, 151; Furniture, 161; Accounts Payable, 201; Utilities Payable, 211; Notes Payable, 221; Moore, Capital, 301; Moore, Withdrawals, 311; Service Revenue, 411; Salaries Expense, 511; Rent Expense, 521; and Utilities Expense, 531.

Post the journal entries to four-column accounts in the ledger, using dates, account numbers, journal references, and posting references. Assume the journal entries were recorded on page 1 of the journal. (Compute the new balance for each account after posting the transaction.)

Moore contributed $61,000 cash to the business, Trevor Moore, Attorney. The Jan. 1 business gave capital to Moore. Jan. 3 Purchased office supplies, $1,000, and furniture, $1,900, on account. Jan. 4 Performed legal services for a client and received $900 cash. Purchased a building with a market value of $70,000, and land with a market value of $28,000. The business paid $35,000 cash and signed a note payable to Jan. 7 the bank for the remaining amount. Jan. 11 Prepared legal documents for a client on account, $300. Jan. 15 Paid assistant's semimonthly salary, $1,110. Jan. 16 Paid for the office supplies purchased on January 3 on account. Jan. 18 Received $2,400 cash for helping a client sell real estate. Jan. 19 Defended a client in court and billed the client for $1,000. Jan. 25 Received a bill for utilities, $350. The bill will be paid next month. Jan. 29 Received cash on account, $700. Jan. 30 Paid $2,400 cash for a 12-month insurance policy starting on February 1. Jan. 30 Paid assistant's semimonthly salary, $1,110. Jan. 31 Paid monthly rent expense, $1,400. Jan. 31 Moore withdrew cash of $2,100. Requirement 2. The following four-column accounts have been opened for each of the accounts. Cash, 101; Accounts Receivable, 111; Office Supplies, 121; Prepaid Insurance, 131; Land, 141; Building, 151; Furniture, 161; Accounts Payable, 201; Utilities Payable, 211; Notes Payable, 221; Moore, Capital, 301; Moore, Withdrawals, 311; Service Revenue, 411; Salaries Expense, 511; Rent Expense, 521; and Utilities Expense, 531. Post the journal entries to four-column accounts in the ledger, using dates, account numbers, journal references, and posting references. Assume the journal entries were recorded on page 1 of the journal. (Compute the new balance for each account after posting the transaction.) CASH Account No. 101 Balance Date Item Post. Ref. Debit Credit Debit Credit 2018 Jan. 1 Jan. 4 Jan. 7 Jan. 15 Jan. 16 Jan. 18 Jan. 29 Jan. 30 Jan. 30 Jan. 31 Jan. 31