P$2-2$B Judi Dench is a licensed dentist. During the first month of the operation of her

business, the following events and transactions occurred.

April $1$ Shareholders invested $40,000$ cash in exchange for ordinary shares.

$1$ Hired a secretary$-$receptionist at a salary of $600$ per week payable monthly.

$2$ Paid office rent for the month $1,400.$

$3$ Purchased dental supplies on account from Halo Company $5,200.$

$10$ Performed dental services and billed insurance companies $6,600.$

$11$ Received $1,000$ cash advance from Rich Welk for an implant.

$20$ Received $2,100$ cash for services performed for Phil Stueben.

$30$ Paid secretary$-$receptionist for the month $2,400.$

$30$ Paid $1,900$ to Halo Company for accounts payable due.

Judi 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$.311$

Share Capital$-$Ordinary, No$.400$ Service Revenue, No$.726$ Salaries and Wages Expense,

and No$.729$ Rent Expense.

Instructions

$($a$)$ Journalize the transactions.

$($b$)$ Post to the ledger accounts.

$($c$)$ Prepare a trial balance on April $30,2017.$

Journalize transactions, post,

and prepare a trial balance.

$)$

$($c$)$ Trial balance totals

$53,000$