Company Name: Chi Marketing

1. Issued common stock for $95,000.
2. Purchased $40,000 of marketing equipment.
3. Paid $4,000 for rent.
4. Billed $20,000 to clients.
5. Paid $3,800 in wages.
6. Received $20,000 from a bank loan.
7. Paid $1,700 for utilities.
8. Purchased $1,300 of office supplies.
9. Received $9,000 from clients billed earlier.
10. Paid $700 for advertising.

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