You are required to post the following journal entries to the respective ledger account and to prepare trial balance from the ledger accounts. Credit (RO) Date 1 July Particulars Dr. Cash Cr. Capital Debit (RO) 600,000 600,000 5 July Dr. Prepaid rent Cr. Cash 5,000 5,000 8 July 8,800 Dr. Furniture Cr. Accounts payable 8,800 10 July 20,000 Dr. Equipment Cr. Note payable 20,000 15 July 150,000 Dr. Truck Cr. Cash Cr. Accounts payable 120,000 30,000 18 July 2,880 Dr. Supplies Cr. Cash 2,880 23 July 17,280 Dr. Cash Cr. Janitorial Service Revenue 17,280 27 July Dr. Insurance expense Cr. Cash 4,500 4,500 31 July 40,320 Dr. Accounts receivable Cr. Janitorial service revenue 40,320 31 July 5,000 Dr. Salary expense Cr. Cash 5,000