1 On January 1, 2021, Dell Computer has following balance of accounts: Cash $92,000, inventory $80,000 (80 sets of computers), office equipment 280,000, which can be used for 5 years without residual value, accumulated depreciation $56,000, accounts payable $96,000, Capital $100,000, retained earnings $200,000. Mar 15 Purchased 100 sets of computers for $110,000 on accounts from suppliers. Sold 150 sets of computers for $300,000 on accounts. June 6 Aug 12 Paid cash 100,000 to suppliers, and collected cash 200,000 from customers. Paid cash dividend $42,000 to shareholders. Oct 20 Dec 31 Physical counting of computers yielded 30 sets on hand. Please journalize the transactions and make TRIAL BALANCE for 2021. NO NEED to prepare the income statement and balance sheet