The transactions of the Reno/Tahoe Charter Service are recorded in the general journal below General Journal for Reno/Tahoe Charter Service Date Account Titles and Explanation Debit Credit 4 8 2020 Sept 1 Cash 100,000 Common Stock 100,000 (Stockholders invested cash in business) Equipment 152,000 Cash 52,000 Notes Payable 100,000 (Paid cash down payment and signed a 5-year, 6% note for Custom Charter Bus) Rent Expense 2,200 Cash 2,200 (Paid September rent) 15 Prepaid Insurance 2.400 Cash 2,400 (Paid one-year liability insurance) 18 Cash 4,300 Charter Service Revenue 4,300 (Received cash for delivery services) 20 Salaries and Wages Expense 1,500 Cash 1,500 (Paid salaries for current period) 25 Utilities Expense 430 Accounts Payable 430 (Received a bill for September utilities) 30 Dividends 1.000 Cash 1,000 (Paid dividends) 30 Accounts Receivable 3.100 Charter Service Revenue 3,100 (Billed customer for charter services) Instructions 1. Post the journal entries to the attached general ledger T accounts starting on the next page. If you prefer, you can create your own T accounts and turn them in instead 2. After posting to 'T accounts, fill in the trial balance using the form provided, or if you prefer, you can create and prepare your own trial balance and turn it in instead