Nuncio Consulting completed the following transactions during June.

a. Armand Nuncio, the owner, invested $35,000 cash along with office equipment valued at $11,000 in the new company.
b. The company purchased land valued at $7,500 and a building valued at $40,000. The purchase is paid with $15,000 cash and a long-term note payable for $32,500.
c. The company purchased $500 of office supplies on credit.
d. A. Nuncio invested his personal automobile in the company. The automobile has a value of $8,000 and is to be used exclusively in the business.
e. The company purchased $1,200 of additional office equipment on credit.
f. The company paid $1,000 cash salary to an assistant.
g. The company provided services to a client and collected $3,200 cash.
h. The company paid $540 cash for this month's utilities.
i. The company paid $500 cash to settle the payable created in transaction c.
j. The company purchased $3,400 of new office equipment by paying $3,400 cash.
k. The company completed $4,200 of services for a client, who must pay within 30 days.
l. The company paid $1,000 cash salary to an assistant.
m. The company received $2,200 cash in partial payment on the receivable created in transaction k.
n. A. Nuncio withdrew $1,100 cash from the company for personal use.

Required:

1. Prepare general journal entries to record these transactions (use account titles listed in part 2).
2. Open the following ledger accountsâ€"their account numbers are in parentheses (use the balance column format): Cash (101); Accounts Receivable (106); Office Supplies (108); Office Equipment (163); Automobiles (164); Building (170); Land (172); Accounts Payable (201); Notes Payable (250); A. Nuncio, Capital (301); A. Nuncio, Withdrawals (302); Fees Earned (402); Salaries Expense (601); and Utilities Expense (602). Post the journal entries from part 1 to the ledger accounts and enter the balance after each posting.
3. Prepare a trial balance as of the end of June.