This time I have three requirement

1.Make a journal

2. Create a Ledger

3. Build a Trial Balance

Problem 2-2A Preparing General Journal entries LO3,5,6 Bruce Ibach owns Biotech Fitness Centre, which showed the following selected transactions for the month ended May 31, 2021 May 1 2 3 4 6 10 15 20 25 31 31 31 Purchased new equipment, paying cash of $14,000 and signing a 90-day note payable for the balance of $32,000. Purchased 12 months of insurance to begin May 2; paid $24,000. Completed a fitness contract for a group of clients today and received $6,000. Purchased office supplies on account; $3,750. Returned to the supplier $750 of defective office supplies purchased on May 4. Provided services to a client today on account; $11,500. Paid for the May 4 purchase less the return of May 6. Received payment from the client of May 10. Received cash of $2,500 from a client for work to be done in June. Paid month-end salaries of $47,000. Paid the May telephone bill today; $2,250. Received the May electrical bill today; $3,100. It will be paid on June 15. Required Prepare General Journal entries for each of the above transactions