Please solve the question

1. Lena Fohn is a licensed accountant. During the first month of operations of her business, Lena Fohn, AG, the following events and transactions occurred: May: 1 Shareholders invested 20,000 cash in exchange for ordinary shares. 2 Hired a secretary-receptionist at a salary of 2,000 per month. 3 Purchased 1,500 of supplies on account from Hartig Supply Company. 7 Paid office rent of 900 cash for the month. 11 Completed a tax assignment and billed client 2,800 for services performed. 12 Received 3,500 advance on a management consulting engagement. 17 Received cash of 1,200 for services performed for Lucille Co. 31 Paid secretary-receptionist 2,000 salary for the month. 31 Paid 40% of balance due Hartig Supply Company. Required: (a) Journalize the transactions. (b) Post to the ledger accounts. () Prepare a trial balance on May 31, 2017