The transactions of Finkel Brothers Limited are recorded in the general journal below. You are to post the journal entries to the accounts in the general ledger (use T accounts). After all entries have been posted, you are to prepare a trial balance at September 30, 2022. General Journal Date Account Titles and Explanation Debit Credit 2022 Sep 1 Cash..... 20,000 Common Shares...... (Shareholders invested cash in business) 20,000 4 Vehicles.... 40,000 Cash Bank Loan Payable.. (Paid cash and issued 2-year, 9% bank loan for balance) 15,000 25,000 8 1,200 Rent Expense... Cash.. (Paid September rent) 1,200 500 15 Prepaid Insurance.... Cash. 500 (Paid one-year liability insurance) 18 Cash.......... 3,200 3,200 Service Revenue. (Received cash for delivery services) 20 Salaries Expense....... 750 Cash....... 750 (Paid salaries for current period) 25 125 Utilities Expense..... Accounts Payable.. (Received a bill for September utilities) 125 30 Dividends Declared. 800 Cash............... TERE 800 30 Dividends Declared.... 800 Cash.................. 800 (Paid dividends) 30 1,450 Accounts Receivable........ Service Revenue... (Billed customer for delivery service) ***** 1,450 You are to complete the question above in general ledger (T account) form on a separate document. Acceptable formats include: word document, excel documents, documents written by hand (scanned and uploaded as a pdf or jpeg file), or any template you have access to that fulfils the question requirements. You will then upload this or 'drag and drop' the file(s) into the upload box at the bottom of this question box