XYZ Consulting was formed on September 1, 2021. The following transactions took place during the first month. September 1: The owner invested $80000 cash in the business September 4: Signed a 3-year rental agreement for office space; paid $20,000 cash in advance for the first year. September 7: Purchased furniture and equipment costing $10,000. A cash payment of $4,000 was made immediately; the remainder will be paid in 6 months. September 10: Office supplies were purchased on account for $1800. September 13: Received $4,000 in cash for consulting services provided September 15: Total revenues earned were $35,000$15,000 cash and $20,000 on account. September 17: Made a payment of $700 to suppliers for accounts payable due September 19: Received $6,000 from customers in payment of accounts receivable. Instructions: a) Journalize the following transactions. (Omit Explanations). [8*0.5=4 marks] b) Post the transactions to ledger accounts. [8*0.5=4 marks] c) Prepare a trial balance at September 30. [2 marks]