On April 1, 201X, Beth Orth opened Beth's Art Studio. The following transactions occurred in April.
201X
Apr. 1 Beth Orth invested $15,000 in the art studio.
1 Paid 2 months' rent in advance, $1,600.
3 Purchased equipment from Martin Co. for $1,300 on account.
5 Received $3,000 cash for art-training workshop for teachers.
8 Purchased art supplies for $350 cash.
9 Billed Harry Co. $3,300 for group art lessons for its employees.
10 Paid salaries of assistants, $700.
15 Beth withdrew $1,000 for personal use.
28 Paid electric bill, $50.
29 Paid telephone bill for April, $130.
Your tasks are to do the following:
a. Set up a ledger based on the following chart of accounts using four column accounts.
b. Journalize (journal is page 1) and post the April journal entries.
c. Prepare a trial balance as of April 30, 201X.
The chart of accounts for Beth's Art Studio is as follows:

Chart of Accounts Assets Owner's Equity Cash Accounts Receivable Prepaid Rent Art Supplies Equipment Beth Orth, Capital Beth Orth, Withdrawals 112 114 121 131 Liabilities 211 Accounts Payable 312 Revenue 411 Expenses 511 521 531 Art Fees Earned Electrical Expense Saari Expense Telephone Expense