Company Name: Omega Travel

1. Issued common stock for $95,000.
2. Purchased $30,000 of travel equipment.
3. Paid $3,000 for rent.
4. Billed $18,000 to clients.
5. Paid $3,000 in wages.
6. Received $17,000 from a bank loan.
7. Paid $1,500 for utilities.
8. Purchased $1,000 of travel supplies.
9. Received $8,000 from clients billed earlier.
10. Paid $600 for advertising.

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