Karla Tanner opens a Web consulting business called Linkworks and completes the following transactions in its first month of operations.

April 1 Tanner invests $80,000 cash along with office equipment valued at $26,000 in the company.
2 The company prepaid $9,000 cash for twelve months rent for office space. (Hint: Debit Prepaid Rent for $9,000.)
3 The company made credit purchases for $8,000 in office equipment and $3,600 in office supplies. Payment is due within 10 days.
6 The company completed services for a client and immediately received $4,000 cash.
9 The company completed a $6,000 project for a client, who must pay within 30 days.
13 The company paid $11,600 cash to settle the account payable created on April 3.
19 The company paid $2,400 cash for the premium on a 12-month insurance policy. (Debit Prepaid Insurance for $2,400.)
22 The company received $4,400 cash as partial payment for the work completed on April 9.
25 The company completed work for another client for $2,890 on credit.
28 Tanner withdrew $5,500 cash from the company for personal use.
29 The company purchased $600 of additional office supplies on credit.
30 The company paid $435 cash for this month s utility bill.

Required:
1. Prepare general journal entries to record these transactions (use account titles listed in part 2).
2. Open the following ledger accounts  their account numbers are in parentheses (use the balance column format): Cash (101); Accounts Receivable (106); Office Supplies (124); Prepaid Insurance (128); Prepaid Rent (131); Office Equipment (163); Accounts Payable (201); K. Tanner, Capital (301); K. Tanner, Withdrawals (302); Services Revenue (403); and Utilities Expense (690). Post journal entries from part 1 to the ledger accounts and enter the balance after each posting.
3. Prepare a trial balance as of April 30.