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3. The transactions for the first month of business for Spalding Consultants appear below. TRANSACTIONS 1. Borrowed $6000 from the bank. 2. Paid $1500 for rent 3. Alisha Dodds, the owner, invested $4000 in the business. 4. Purchased $800 of supplies on account from Percy's Office Outfitters. 5. Sold services for $1200 cash. 6. Paid $160 for the monthly telephone charges. 7. Sold services on account for $2500 to Sarah McNeil. 8. Paid wages, $1800. 9. Alisha Dodds, the owner, withdrew $1400 for personal use. 10. Received a hydro bill from Northern Utilities for $400, due in 15 days. A. Use the T-accounts in your Workbook to record the above trans- actions. Identify each debit and credit amount by writing the number of the transaction beside it. B. Calculate the balances in the accounts. C. Prepare a trial balance for Spalding Consultants. Use a date of November 30, 20