The transactions of Molina 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 UPP Date Account Titles and Explanation Ref. Debit Credit 2020 Sept 1 27,000 27,000 4 34,000 Cash Owner's Capital (Invested cash in business) Equipment Cash Notes Payable (Paid cash and issued 2-year 9%, note for equipment) Rent Expense Cash (Paid September rent) 9,000 25,000 8 1 000 1,000 15 900 900 18 2,800 2,800 20 500 Prepaid Insurance Cash (Paid one-year liability insurance) Cash Service Revenue (Received cash for delivery services) Salaries and Wages Expense Cash (Paid salaries for current period) Utilities Expense Accounts Payable (Received a bill for September utilities) Owner's Drawings Cash (Withdrew cash for personal use) 500 25 100 100 30 1,600 1,600 30 4,500 Accounts Receivable Service Revenue (Billed customer for delivery service) 4,500