Using the Excel file provided below as a starting point, or by creating your own Excel file, complete the following problem, and submit your assignment as an attachment here. Be sure to save your work before you submit, and present your work in a reasonable format with major answers highlighted. Because you have plenty of time to do this assignment, and given that the textbook is available for your use, this assignment should really be close to perfect.

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Here is the problem:

Dirty Heap Janitorial, Inc. was organized July 1, 2019. the following account numbers and titles constitute the chart of accounts for the company:

Account #	Account Title
101	Cash
103	Accounts Receivable
160	Trucks
170	Office Furniture
180	Cleaning Equipment
201	Accounts Payable
204	Notes Payable
300	Capital Stock
401	Service Revenue
502	Gas and Oil Expense
507	Salaries Expense
512	Utilities Expense
514	Insurance Expense
516	Rent Expense
519	Supplies Expense

Transactions for the month of July, 2019 follow:

July 1	The company issued $400,000 of capital stock for cash.
July 4	Office space was rented for July, and $7,000 was paid for the rent.
July 5	Desks and chairs were purchased for the office on account, $16,600.
July 10	Cleaning equipment was purchased for $40,000, and a 60-day note was given for the equipment.
July 15	Purchased trucks for $90,000, paying $30,000 cash and giving a 90-day note to the dealer for the remaining balance.
July 18	Paid for supplies received and used during July, $3,400.
July 23	Received $9,400 cash for services rendered.
July 27	Insurance expense for July was paid, $4,800.
July 30	Paid for gasoline and oil used by the truck during July, $920.
July 31	Billed customers for janitorial services rendered in July, $30,200
July 31	Paid salaries for July, $49,020.
July 31	Paid utilities bills for July, $5,430.

Required:

A. Journalize the transactions for July 2019.

B. Post the journal entries to the ledger accounts, and maintain a running balance in the accounts. As part of the posting, don't forget to enter the appropriate post-references in both the journal and the ledger.

C. Prepare a trial balance as of July 31, 2019.