just the required 2) and 3) please!

Aracel Engineering completed the following transactions in the month of June. a. J. Aracel, the owner, invested $175,000 cash, office equipment with a value of $9,300, and $60,000 of drafting equipment to launch the company. b. The company purchased land worth $56,000 for an office by paying $7,600 cash and signing a note payable for $48,400. c. The company purchased a portable building with $57,000 cash and moved it onto the land acquired in b. d. The company paid $4,700 cash for the premium on an 18-month insurance policy. e. The company provided services to a client and collected $9,500 cash. f. The company purchased $22,000 of additional drafting equipment by paying $10,600 cash and signing a note payable for $11,400. g. The company completed $17,500 of services for a client. This amount is to be received in 30 days. h. The company purchased $1,950 of additional office equipment on credit. 1. The company completed $29,000 of services for a customer on credit. j. The company purchased $1,545 of TV advertising on credit. k. The company collected $10,000 cash in partial payment from the client described in transaction g. 1. The company paid $1,900 cash for employee wages. m. The company paid $1,950 cash to settle the account payable created in transaction h. n. The company paid $1,065 cash for repairs. o. J. Aracel withdrew $10,770 cash from the company for personal use. p. The company paid $2,000 cash for employee wages. q. The company paid $3,400 cash for advertisements on the Web during June. Required: 1. Prepare general journal entries to record these transactions using the following titles: Cash (101); Accounts Receivable (106); Prepaid Insurance (108); Office Equipment (163); Drafting Equipment (164); Building (170); Land (172); Accounts Payable (201); Notes Payable (250); J. Aracel, Capital (301); J. Aracel, Withdrawals (302); Services Revenue (403); Wages Expense (601); Advertising Expense (603); and Repairs Expense (604). 2. Post the journal entries from part 1 to the ledger accounts. 3. Prepare a trial balance as of the end of June