Prepare T-accounts for each transaction.

Sept. 1- Howell, the owner, invests $130,000 cash along with office equipment valued at $31,200 in the business in exchange for its common stock.
Sept. 2 – The business prepaid $7,200 cash for twelve months rent for office space.
Sept. 4 – Made Credit purchases for $15,600 in office equipment and $3,120 in office supplies. Payment is due within 10 days.
Sept. 8 – Completed work for a client and immediately received $2,000 cash.
Sept. 12 – Completed a $10,400 project for a client and immediately received $2,000 cash.
Sept. 13 – Paid $18,720 cash to settle the payable created on Sept. 4.
Sept. 19 – Paid $6,000 cash for the premium on an 18- month insurance policy.
Sept. 22 – Received $8,320 cash as partial payment for the work completed on Sept. 12.
Sept. 24 – Completed work for another client for $2,640 on credit.
Sept. 28 – Paid $6,200 cash for dividends.
Sept. 29 – Purchased $1,040 of additional office supplies on credit.
Sept. 30 – Paid $700 cash for this month’s utility bill.
Requirement 1 – Prepare journal entries for each transaction.
Requirement 2 – Prepare T-accounts for each transaction.
Requirement 3 – Prepare a trial balance as of the end of September.