The transactions of Nester Delivery 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 Date Account Titles and Explanation Ref. Debit Credit Sept. 1 Cash 20,000 Nester Capital 20,000 (Invested cash in business) 4 Delivery Trucks 30,000 Cash 10,000 Notes Payable 20,000 (Paid cash and issued 2-year, 9%, note for delivery trucks) Rent Expense 1,000 Cash 1,000 (Paid September rent) 15 Prepaid Insurance 400 Cash 400 (Paid one-year liability insurance) 18 Cash Delivery Revenue 2,500 2,500 (Received cash for delivery services) 20 20 Salaries Expense Cash 500 500 (Paid salaries for current period) 25 Utility Expense 100 Accounts Payable 100 (Received a bill for September utilities) 30 Nester, Drawing 1,500 Cash 1,500 (Withdrew cash for personal use) 30 Accounts Receivable 2,000 Delivery Revenue 2,000 (Billed customer for delivery service) + Date Debit General Ledger Cash Credit Balance Accounts Receivable Date Debit Credit Balance Prepaid Insurance Date Debit Credit Balance Delivery Trucks Date Debit Credit Balance Accounts Payable Date Debit Credit Balance Notes Payable Date Debit Credit Balance Nester, Capital Date Debit Credit Balance Nester, Drawing Date Debit Credit Balance Delivery Revenue Date Debit Credit Balance Rent Expense Date Debit Credit Balance Salary Expense Date Debit Credit Balance