Required: 1. Record entries in the general ledger 2. Post to ledger T account 3. Prepare trial balance 1 Jan 1 Owner invested 50 into his business Jan 4 Billed customer for services totaling 40 on account. Jan 9 Purchased equipment for cash totaling 7 dollars Jan 16 Acquired land totaling 15 on account Jan 23 Paid the rent for the month of Jan totaling 6 dollars Jan 26 Received the telephone bill of 6 dollars which remains unpaid Jan 31 The owner elected to withdraw 9 dollars from the business