Your company began operations on the first day of the current month. Journal entries for the first month follow. Account Cash Debit 150,000 Credit Common stock 150,000 Land 95,000 Equipment 55,000 Accounts payable 25,000 Cash 125,000 Accounts receivable 210,000 Service revenue 210,000 Cash 120,000 Accounts receivable 120,000 Supplies 15,000 Cash 15,000 Cash 20,000 Unearned fees 20,000 Dividends 15,000 Cash 15,000 Salaries expense 120,000 Cash 120,000 Rent expense 30,000 Cash 30,000 Utilities expense 10,000 Cash 10,000 Cash 35,000 Rent revenue 35,000 Required: 1) Post the transactions to the T-accounts. 2) Prepare the trial balance.