Company Name: Sigma Healthcare

1. Issued common stock for $110,000.
2. Purchased $60,000 of medical equipment.
3. Paid $5,000 for rent.
4. Billed $25,000 to patients.
5. Paid $5,000 in wages.
6. Received $25,000 from a bank loan.
7. Paid $2,000 for utilities.
8. Purchased $1,500 of medical supplies.
9. Received $12,000 from patients billed earlier.
10. Paid $1,000 for advertising.

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