Problem $3\mathrm{.}1\mathrm{.}2.$ Perfect Printers Inc. completed the following transactions during October $20$XX$,$ its first month of operations:

$\backslash$table$[[$Oct$.,$Transaction$],[1,$Received $$25,000,$ and issued common shares.$],[2,$Purchased $$800$ of office supplies on account.$],[4,$Paid $$20,000$ cash for land to use as a building site.$],[6,$Performed service for customers, and received cash of $$5,000.],[9,$Paid $$100$ on accounts payable.$],[17,$Performed service for Waterloo School Board on account totaling $$1,500.],[23,$Collected $$1,000$ from Waterloo School Board on account.$],[31,$Paid the following expenses: salary, $$1,000$; rent, $$500.]]$

$($a$)$ Record the transactions in the journal of Perfect Printers Inc. Key transactions by date, and include an explanation for each entry.

$($b$)$ Post the entries to the ledger using T$-$accounts. Key transactions by date. Date the ending balance of each account October $31,20$XX$.$

$($c$)$ Post the entries to the ledger using T$-$accounts. Key transactions by date. Date the ending balance of each account October $31,20$XX$.$

$($d$)$ How much are total assets, total liabilities, and total shareholders' equity on October $31,20$XX$?$

$1$