The transactions of Medina Information Service are recorded in the general journal below. You are to post the journal entries to the accounts in the general ledger. After all entries have been posted, you are to prepare a trial balance on the form provided.

General Journal J1 Date Account Titles and Explanation Ref. Debit Credit 2018 Sept. 1 Cash 25,000 Common Stock 25,000 (Issued stock for cash) 4 Equipment 30,000 Cash 10,000 Notes Payable 20,000 (Paid cash and issued 2-year, 9%, note for equipment) 8 Rent Expense 1,000 Cash 1,000 (Paid September rent) 15 Prepaid Insurance 400 Cash 400 (Paid one-year liability insurance) 18 Cash 2.500 Service Revenue 2,500 (Received cash for delivery services) 20 Salaries and Wages Expense 500 Cash 500 (Paid salaries for current period) 25 Utilities Expense 100 Accounts Payable 100 (Received a bill for September utilities) 30 Dividends 1,500 Cash 1,500 (Paid dividends) 30 Accounts Receivable 4,000 Service Revenue 4,000 (Billed customer for delivery service)