Required 1 Required 2 Required 3 Post the journal entries from part 1 to the ledger accounts. 101: Cash 106: Accounts Receivable Date Debit Credit Balance Date Debit Credit Balance April 01 115,000 115,000 April 02 7,200 107,800 April 13 16,560 91,240 April 19 V 6,000 85,240 April 28 6,200 79,040 April 30 700 78,340 124: Office Supplies 128: Prepaid Insurance Date Debit Credit Balance Date Debit Credit Balance April 03 V 16,560 X (16,560) 131: Prepaid Rent 163: Office Equipment Date Debit Credit Balance Date Debit Credit Balance131: Prepaid Rent 163: Office Equipment Date Debit Credit Balance Date Debit Credit Balance 201: Accounts Payable 307: Common Stock Date Debit Credit Balance Date Debit Credit Balance 319: Dividends 403: Services Revenue Date Debit Credit Balance Date Debit Credit Balance 690: Utilities Expense Date Debit Credit BalanceKarla Tanner opened a Web consulting business called Linkworks and completed the following transactions in its first month of operations. April 1 Tanner invested $115,999 cash along with office equipment valued at $27,599 in the company in exchange for common stock. April 2 The company prepaid $7,299 cash for 12 months' rent for office space. Hint: Debit Prepaid Rent for $7,299. April 3 The company made credit purchases for $13,899 in office equipment and $2,769 in office supplies. Payment is due within 19 days. April 5 The company completed services tor a client and immediately received $2,999 cash. April 9 The company completed a $9,299 project for a client, who must pay within 39 days. April 13 The company paid $16,569 cash to settle the account payable created on April 3. April 19 The company paid $6,999 cash tor the premium on a 12-month prepaid insurance policy. Hint: Debit Prepaid Insurance 'For $6,999. April 22 The company received $7,369 cash as partial payment for the work completed on April 9. April 25 The company completed work for another client for $2,649 on credit. April 28 The company paid a $6,299 cash dividend. April 29 The company purchased $929 of additional office supplies on credit. April 39 The company paid $799 cash for this month's utility bill. Required: 1. Prepare general journal entries to record these transactions using the following titles: Cash [101); Accounts Receivable (106); Office Supplies (124); Prepaid Insurance (128); Prepaid Rent (131); Office Equipment (163); Accounts Payable [201); Common Stock (307); Dividends (319); Services Revenue (403); and Utilities Expense (690). 2. Post thejournal entries from part 1 to the ledger accounts. 3. Prepare a trial balance as of April 30