Complete the following problem in proper form.

1. G. Willickers started a consulting business on Jan 1 of this year
Transactions during the first month are as follows.
Required: Journalize, post to T accounts and prepare a trial balance
								Amount
1-Jan	Invests in business							$30,000
2-Jan	Pays 3 mos rent on commercial space							3,000
5-Jan	Purchases prepaid insurance for three months							1,800
9-Jan	Purchases supplies on account							2,100
10-Jan	Receives cash for consulting services rendered to ABC							4,500
12-Jan	Pays salaries of							3,600
14-Jan	Purchases equipment on a note payable							6,000
15-Jan	Pays advertising for Jan							900
20-Jan	Renders consulting to XYZ and bills them							9,600
28-Jan	Pays on Accts Payable from 1/9 transaction							2,100
30-Jan	Pays salaries							3,600
30-Jan Jan 31	Withdraws cash for personal use Receives cash from 1/20 transaction							2,400 2,100
	2. Prepare adjusting entries and adjusted trial balance for the above problem based on the following:					Amount
	Supplies remaining at month end					$420
	Two months insurance remains Two months prepaid rent remains
	Depreciation on new equipment for month					120
	3. Prepare a trial balance, an income statement, statement of owners equity and balance sheet for
	MelaniaTrump Dating Services (note you must solve for the note payable):
	Drawing	$26,000				Fees Earned	$260,000		Cash	$78,000
	Accts Receivable	104,000				Capital 1/1	117,000		Supply Expense	20,800
	Salary Expense	78,000				Supplies	19,500		Insurance Expense	13,000
	Rent Expense	39,000				Equipment	65,000
	Miscellaneous Expense	7,800				Note Payable	?
	Depreciation					Accts Payable	23,400		Accum Depreciation Equipment	27,600
	Expense	15,600				Salaries Payable	9,360
									Expense	10,400