Prepare general journal entries to record these transactions using the following titles: Cash (101); Accounts Receivable (108); office supplies (124); Prepaid Insurance (128); Prepaid Rent (131); Office Equipment (163); Accounts Payable (201); D. Brooks, Capital (301); D. Brooks, Withdrawals (302); Services Revenue (403); and Utilities Expense (690). Open the ledger accounts for the account referred in part 1 and post the journal entries from part 1 to the ledger accounts.