On September 1, 202X, Mia Kaminsky opened Mia’s Art Studio. The following transactions occurred in September:

Your tasks are to do the following:
a. Set up the ledger based on the following chart of accounts using four-column accounts.
b. Journalize (journal is page 1) and post the September journal entries.
c. Prepare a trial balance as of September 30, 202X. 

The chart of accounts for Mia’s Art Studio is as follows:

Transcribed Image Text:

202X Sept. 1 1 3 5 8 9 10 15 28 29 Mia Kaminsky invested $35,000 in the art studio. Paid 10 months' rent in advance, $3,000. Purchased $2,100 of equipment from Ushem Co. on account. Received $7,000 cash for art-training workshop for teachers. Purchased art supplies for $250 cash. Billed Simon Co. $2,000 for group art lesson for its employees. Paid salaries of assistants, $700. Mia withdrew $700 for personal use. Paid electric bill, $100. Paid cell phone bill for September, $200.