Alma started an Accounting business. Below are the first 10 transactions that Alma encountered. This problem requires you to use T-accounts (general ledger) to capture the transactions and produce a final set of financial statements. (1) Invested for $60000 cash on 1st Jan 2012. (2) Purchased building for$120000, making a$20000 down payment and signing a promissory note payable for the balance on 2nd Jan 2012. (3) Paid wages expense of $4000 on 3rd Jan 2012. (4) Provided services to customers for $14000 cash on 11th Jan 2012. (5) Paid utilities expense of $1500 on 12th Jan 2012. (6) Reduced note payable with an $6000 payment on 13th Jan 2012 (7) Provided services to customers on account, $8000 on 21st Jan 2012. (8) Incurred wages expense of $2000, to be paid in the future on 22nd Jan 2012. (9) Collected $3000 on an outstanding account receivable on 23rd Jan 2012. (10) Alma withdrew of $1200 on 31st Jan 2012. (a) Prepare journal entries for January's transactions. (b) Post January's transactions to the appropriate general ledger accounts-T accounts. (c) Prepare the resulting trial balance. (d) As of 31st January, adjustment journals for the followings; 1- Depreciation of building is $2000. 2- Rent expense $1500 is incurred but not paid or recorded. 3-Service of $5000 provided to the customer which is not billed yet. (e) Complete the Worksheet columns by adding the columns of Adjustments, Adjusted Trial Balance, Income Statement and Balance Sheet. (f) (8) Prepare an income statement and statement of Changes in Equity for January and a balance sheet as of the end of January.