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 J1 Date Account Titles and Explanation Ref. Debit Credit 2020 Sept. 1 27,000 Cash Owner's Capital (Invested cash in business) 27,000 4 34,000 Equipment Cash Notes Payable (Paid cash and issued 2-year, 9%, note for equipment) 9,000 25,000 8 1,000 Rent Expense Cash (Paid September rent) 1,000 15 Prepaid Insurance Cash (Paid one-year liability insurance) 900 18 2,800 Cash Service Revenue (Received cash for delivery services) 2,800 20 500 Salaries and Wages Expense Cash (Paid salaries for current period) 500 JUUUUUUUUUUUUUUUUUUUUUULICOUSE WIJNPUT CUUSUWURMScreen Student Assignmentueta 25 Utilities Expense Accounts Payable (Received a bill for September utilities) 30 Owner's Drawings Cash (Withdrew cash for personal use) 30 Accounts Receivable Service Revenue (Billed customer for delivery service) General Ledger Cash Account No. 101 Dale Explanation Ref. Debit Credit Balance Accounts Receivable Account No. 112 Date Explanation Ref. Debit Credit Balance Prepaid Insurance Account No. 130 Date Explanation Ref. Debit Credit Balance Equipment Account No. 155 - - Credit Balance Date Explanation Ref. Debit Accounts Payable Account No. 201 Date Explanation Ref. Debit Credit Balance Notes Payable Account No. 205 Date Explanation Ret. Debit Credit Balance Owner's Capital Account No. 301 Date Explanation Ref. - - - Balance Debit - - - Credit - - - - - - - Owner's Drawing Account No. 306 Date Explanation Ref. Debit Credit Service Revenue Account No. 400 Date Explanation Ref. Debit Credit Balance Rent Expense Account No. 719 Date Explanation Ref. Debit Credit Balance Salaries and Wages Expense Account No. 726 Date Explanation Ref. Debit Credit Balance Utilities Expense Account No. 735 Date Explanation Ref. Debit Credit Balance MOLINA INFORMATION SERVICE Trial Balance September 30, 2020 Accounts Debit - - - Credit