Mike started a computer programming business (12/2017), Mikes Programming Service. The following transactions occurred during December, 2017:

1. 1/12: Mike invested $100,000.

2. 1/12: Paid the rent for the next 12 months $12,000.

3. 2/12: Purchased supplies on credit for $1,000.

4. 3/12: Purchased a computer for $5,500 in cash.

5. 5/12: Received cash for programming services performed, $1,100.

6. 6/12: Received cash for programming services to be performed, $1,300.

7. 10/12: Billed a customer for programming services performed, $600.

8. 10/12: Paid $400 of purchased supplies on credit on 2/12

9. 14/12: Purchased equipment for $12,000, paying $4,000 in cash

Required:

1. Record the transactions in the general journal for 2017.
2. Post the transactions to the ledger (T accounts) and calculate closing balances of the accounts
3. Prepare a trial balance on 31, December