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TUTORIAL TEST 02 Aby Bazil owns and manages a computer repair service called Bazil Operation Ltd. During the first month of operations of her business, the following events and transactions occurred. June 1 Bazil invested $20,000cash in her business. 2 Hired a secretary-receptionist at a salary of $2,000 per month. 3 Purchased $2,500 of supplies on account from Fronticr Park Company. 7 Paid office rent of $900 cash for the month. 11 Completed a repair service and billed client \$3,200 for services performed. 12 Received $3,500 advance on a management consulting engagement. 17 Received cash of $1,200 for services performed for Sean Devine Company 31 Paid secretary-receptionist $2,000 salary for the month. 31 Paid 60% of balance due Frontier Park Company. Aby 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. 301 Owner's Capital, No. 400 Service Revenue, No. 726 Salaries and Wages Expense, and No. 729 Rent Expense. Instructions (a) Journalize the transactions, use J1 as reference for the general journal. (b) Post to the ledger accounts. (c) Prepare a trial balance on June 30,20X3