Journalize the transactions that occurred in April. No explanations are necessary. Open the ledger accounts listed in the trial balance and list their beginning balances at March 31. Use the four-column account format illustrated in the chapter. Enter “Bal” for the March 31 balance in the Item column. Post the journal entries to the ledger, creating new ledger accounts as necessary; omit posting references. Calculate the new account balances at April 30, 2018. Prepare the trial balance for Fitness Equipment Doctor, Inc., at April 30, 2018.