The following information relates to Lee Real Estate Agency during first month of operations. On May 1, 2018, the owner, Jack Lee, invests $40,000 in cash in starting a real estate office operating as a sole proprietorship. Transactions during remainder of the month are as follows: Date May 3 Purchased $500 of supplies on credit May 6 Purchased equipment for $9,000, paying S4,000 in cash and signed a 30-day, Transactions S5,000, note payable. May 11 Real estate commissions billed to clients amount to $4,000 May 13 Paid S800 in cash for the current month's rent. May 18 Paid S200 cash on account for supplies purchased on May 3. May 21 Received a bill for $600 for advertising for the current month. May 26 Paid S2,500 cash for office salaries and wages. May 27Li withdrew S1,800 from the business for living expenses. May 31 Received a check for $2,500 from a client in payment on account for commissions billed on May1 REQUIRED: a) Prepare journal entries to record each of transaction occurred. b) Post the journal entries to ledger accounts c) Prepare a trial balance as at May 31, 2018