Company Name: Beta Construction

1. Received $75,000 from issuing common stock.
2. Purchased $35,000 of construction materials.
3. Paid $4,000 for rent.
4. Billed $15,000 to clients.
5. Paid $3,800 in wages.
6. Received $20,000 from a bank loan.
7. Paid $1,500 for utilities.
8. Purchased $1,100 of office supplies.
9. Received $9,000 from clients billed earlier.
10. Paid $600 for advertising.

Requirement: Record the above transactions in the general journal and prepare a trial balance.