Recording transactions in the general journal. Problem 4.1B The transactions listed below took place at Moore Building Cleaning Service during September 2019. This firm cleans commercial buildings for a fee. Objective 4-1 Problem Set B INSTRUCTIONS Analyze and record each transaction in the general journal. Choose the account names from the chart of accounts shown below. Be sure to number the journal page 1 and to write the year at the top of the Date column. ASSETS 101 Cash 111 Accounts Receivable 141 Equipment LIABILITIES 202 Accounts Payable OWNER'S EQUITY 301 Ruth Moore, Capital 302 Ruth Moore, Drawing REVENUE 401 Fees Income EXPENSES 501 Cleaning Supplies Expense 502 Equipment Repair Expense 503 Office Supplies Expense 511 Rent Expense 514 Salaries Expense 521 Telephone Expense 524 Utilities Expense 13