Jersey Enter prises uses the following general ledger accounts in its accounting system. Listed for.

Jersey Enter prises uses the following general ledger accounts in its accounting system. Listed for each account is its account number and balance as of January 1, 2009. In early January 2009, Jersey Enterprises engaged in the following transactions: January2 Paid $30,000 on accounts payable. January5 Purchased $2,100 of supplies for cash. January5 Purchased office equipment for $4,700 cash. January6 Earned and received fees (revenues) from customers of $16,400. January7 Paid selling expenses of $7,100. January8 Received $25,000 from customers who owed money at the beginning of the year. January9 Paid employee salaries of $15,200. Required: (a) Why do some of Jersey’s accounts have zero balances at the beginning of January? (b) Prepare a journal entry for each of the transactions listed. (c) Prepare general ledger accounts for Jersey Enterprises as of January 1, 2009. Post the January 2009 journal entries to these accounts. (d) Prepare a trial balance for Jersey Enterprises as of January 9, 2009.