The following transactions occurred during the month for Tia Pearl, CPA: Requirements The following four-column accounts of Tia Pearl, CPA have been opened for you: Cash, 110; Accounts Receivable, 120; Office Supplies, 130; Office Furniture, 140; Accounts Payable, 210; Utilities Payable, 220; Pearl, Capital, 310; Pearl, Withdrawals, 320; Service Revenue, 410; Salaries Expense, 510; Rent Expense, 520; Utilities Expense, 530. Journalize the transactions and then post to the four-column accounts. Keep a running balance in each account. Assume the journal entries are recorded on page 10 of the journal. Prepare a trial balance as of June 30, 2015. Requirement 1. Journalize the transactions and then post to the four-column accounts. Keep a journal. (Record debits first, then credits. Explanations will appear Begin by journalizing the transactions.