a. The owners invested $200,000 cash in the company in exchange for 5,000 shares of common stock. b. Equipment is purchased for $30,000 on account. c. On July 1, $12,000 rent on building is paid for the months of July, August, and September. d. Merchandize inventory $40,000 is purchased on account. The company uses perpetual inventory system. e. On July 1, $20,000 is borrowed from a local bank, and a note payable is signed. f. Credit sales for the month are $62,000, The cost of merchandize sold is $38,000. g. $2,000 is paid on account for office supplies. h. $55,000 is collected from customers on account. i. $10,000 is paid to employees for wages in July. j. A bill of $3,000 is received from utility company for the month of July. k. A customer paid $9,000 for merchandize to be delivered in August and September. l. The company paid $1,000 as dividend to its shareholders need help with the trial balance did my journals and t accounts but they not equaling out