$1.$ Record each transaction in the journal.

$2.$ Post the transactions to the T$-$accounts.

$3.$ Prepare the trial balance of O$$Shea Plumbing, Inc., at January $31$ of the current year.

$4.$ The manager asks you how much in total resources the business has to work with, how much it owes, and whether January was profitable $($and by how much$).$