89 Problems: Set A Instructions Journalize the April transactions. P2-2A Lena Fohn is a licensed and prepare a trial balance (LO 2, 4, 6, 7) accountant. During the first month of operations of her Joumalize transactions, post business, Lena Fohn, AG, the following events and transactions occurred May 1 Shareholders invested 20,000 cash in exchange for ordinary shares. 2 Hired a secretary-receptionist at a salary of 2,000 per month. 3 Purchased 1,500 of supplies on account from Hartig Supply Company 7 Paid office rent of 900 cash for the month. 11 Completed a tax assignment and billed client 2,800 for services performed. 12 Received 3,500 advance on a management consulting engagement. 17 Received cash of 1,200 for services performed for Lucille Co. 31 Paid secretary-receptionist 2,000 salary for the month. 31 Paid 40% of balance due Hartig Supply Company, Lena uses the following chart of accounts: No. 101 Cash, No. 112 Accounts Receivable, No. 126 Supplies, No. 201 Accounts Payable, No. 209 Unearned Service Revenue, No. 311 Share Capital-Ordinary, No. 400 Service Revenue, No. 726 Salaries and Wages Expense, and No. 729 Rent Expense. Instructions (a) Journalize the transactions. (b) Post to the ledger accounts. (c) Prepare a trial balance on May 31, 2017. (c) Trial balance totals 28.400