Analyze the following transactions for Sigma Corporation for the month of February and prepare the General Ledger accounts, Trial Balance, and Income Statement.

Date	Account Title	Debit ($)	Credit ($)
Feb 1	Cash		30,000
Feb 5	Purchases	10,000
Feb 10	Sales Revenue		40,000
Feb 15	Rent Expense	4,000
Feb 20	Accounts Payable	7,000
Feb 25	Utilities Expense	2,000
Feb 28	Depreciation Expense	1,200

Calculate the Trial Balance, Income Statement, and Taxes assuming a tax rate of 22%.