The following is a comprehensive problem which encompasses all of the elements learned in previous chapters. You can refer to the objectives for each chapter covered as a review of the concepts. Note: You must complete part $1$ before completing parts $2$ and $3.$

Part $2$: Using the attached spreadsheet, post the journal entries from part $1$ to a ledger of four$-$column accounts.

Part $3$: Prepare an unadjusted trial balance. If an amount box does not require an entry, leave it blank.