Company Name: Sigma Construction

1. Received $85,000 from issuing common stock.
2. Purchased $50,000 of construction equipment.
3. Paid $4,000 for rent.
4. Billed $20,000 to clients.
5. Paid $4,000 in wages.
6. Received $18,000 from a bank loan.
7. Paid $1,500 for utilities.
8. Purchased $1,300 of office supplies.
9. Received $10,000 from clients billed earlier.
10. Paid $800 for advertising.

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