The trial balance of Kinnear Dry Cleaners on June 30 is given here. KINNEAR DRY CLEANERS Trial Balance June 30, 2012 Debit Credit Cash $12,532 Accounts Receivable 10,536 Supplies 3,592 Equipment 25,950 Accounts Payable $15,800 Unearned Service Revenue 1,810 Common Stock 35,000 $52,610 $52,610 The July transactions were as follows. July 8 Received $5,189 in cash on June 30 accounts receivable. 9 Paid employee salaries $2,100. 11 Received $7,320 in cash for services provided. 14 Paid creditors $9,810 of accounts payable. 17 Purchased supplies on account $720. 22 Billed customers for services provided $4,700. 30 Paid employee salaries $3,114, utilities $1,767, and repairs $386. 31 Paid $400 cash dividend. Instructions (a) Prepare a general ledger using T accounts. Enter the opening balances in the ledger accounts as of July 1. Provision should be made for the following additional accounts: Dividends, Service Revenue, Maintenance and Repairs Expense, Salaries and Wages Expense, and Utilities Expense. (b) Journalize the transactions, including explanations. (c) Post to the ledger accounts. (d) Prepare a trial balance on July 31, 2012.