1. prepare general journal entries to record these transactions using the following titles: cash (101); accounts receivable (106); prepaid insurance (108); office equipment (163); drafting equipment (164); building (170); land (172); accounts payable (201); notes payable (250); common stock (307); dividends (319); engineering fees earned (402); wages expense (601); equipment rental expense (602); advertising expense (603); and repairs expense (604). 2. post the journal entries from part 1 to the ledger accounts. 3. prepare a trial balance as of the end of june.