P$2\mathrm{.}2$ Journalize transactions, posting, and prepare a trial balance.

During the first month of the operation of her business, the following events and transactions

occurred for ABC Ltd$.$

ABC Ltd$.$ 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 entries in the order of journal entries to the ledger accounts.

$($C$)$ Prepare a Trial Balance on April $30,2020.$