Venedict invested $60,000 cash along with office equipment valued at $25,000 in a new business named HV Consulting in exchange for common stock. The company purchased land valued at $40,000 and a building valued at $160,000. The purchase is paid with $30,000 cash and a note payable for $170,000. The company purchased $2,000 of office supplies on credit. Venedict invested an automobile in the company in exchange for more common stock. The automobile has a value of $16,500. The company purchased $5,600 of additional office equipment on credit. The company paid $1,800 cash salary to an assistant. The company provided services to a client and collected $8,000 cash. The company paid $635 cash for this months utilities. The company paid $2,000 cash to settle the account payable created in transaction c. The company purchased $20,300 of new office equipment by paying $20,300 cash. The company completed $6,250 of services on credit for a client, who must pay within 30 days. The company paid $1,800 cash salary to an assistant. The company received $4,000 cash in partial payment on the receivable created in transaction k. The company paid a $2,800 cash dividend. Required: Prepare general journal entries to record these transactions using the following titles: Cash (101); Accounts Receivable (106); Office Supplies (108); Office Equipment (163); Automobiles (164); Building (170); Land (172); Accounts Payable (201); Notes Payable (250); Common Stock (307); Dividends (319); Consulting Revenue (403); Salaries Expense (601); and Utilities Expense (602). Post the journal entries from part 1 to the ledger accounts. Prepare a trial balance as of the end of September