AVC Business was established on September 1, 2021 to provide strategic consultancy services to businesses. Transactions performed by the entity in September are as follows:

September 1: The legal establishment procedures of the enterprise were completed and the owner of the company deposited 50,000 TL as capital into the bank account of the enterprise.

September 3: An office was rented to be used as a business center and a 3-month rent of 3.000 TL was transferred from the bank account in cash.

September 4: The owner of the business transferred his personal computer worth 1,000 TL to the business for use in the office.

September 5: Furniture in the amount of 12.000 TL + 8% VAT has been purchased for the business, and the payment will be made after 30 days.

September 8: A secretary was hired to run the day-to-day business of the enterprise and it was agreed that his monthly salary would be 3,700 TL.

September 11: 6,000 TL was withdrawn from the bank to the safe.

September 14: Consultancy service was provided to a business and an invoice amounting to 10.000 TL + 18% VAT was issued. A 90-day promissory note was received in return for the service fee.

September 28: The phone bill of 60 TL for September, with the last payment date of October 5, has arrived.

September 29: Government bonds were purchased with TL 30,000 in the current account at the bank.

September 30: Salary amount of TL 2,830 was paid from bank account.

a) Make the journal entries of the above transactions. b) Transfer the records to the Ledger. c) Prepare the Company's Trial Balance dated September 30, 2021.