Company Name: Omicron Enterprises

1. Issued common stock for $90,000.
2. Purchased $35,000 of inventory.
3. Paid $4,000 for rent.
4. Billed $12,000 to customers.
5. Paid $3,500 in salaries.
6. Received $15,000 from a bank loan.
7. Paid $1,500 for utilities.
8. Purchased $1,200 of office supplies.
9. Received $8,000 from customers billed earlier.
10. Paid $900 for advertising.

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