an Agency organized on January 1, 2019. The following transactions occurred during the first month of its operation: Jan. 1: Acquired its articles of incorporation from the company and issued 10,000 shares of capital stock in exchange for cash Rs. 10, 00,000 Jan. 5: Purchased office building at Rs. 500,000 in cash. The building is valued Rs.200,000 and the remainder is assigned to the valuation of land. Jan. 7: Signed 2-year promissory note for Rs.500, 000 Jan. 10: Purchased office equipment at a cost of Rs.500, 000, down payment made Rs.200, 000 and agreeing to pay the balance amount in fifteen days. Jan. 25: Paid the balance due on the office equipment. Jan. 26: Sold advertising of Rs.400, 000 during the first month. Clients have until the 15th of the following month to pay their bills. Jan. 28: Commission earned by the salespeople during the month. They will be paid on the 7th of the following month. Jan. 31: Received utilities bill of Rs. 5000.

required : Journal, T-account, Trial balance, and Net profit or Loss during the month.