Company Name: Theta Financial Services

1. Received $90,000 from issuing common stock.
2. Purchased $35,000 of office equipment.
3. Paid $3,800 for rent.
4. Billed $18,000 to clients.
5. Paid $3,500 in wages.
6. Received $17,000 from a bank loan.
7. Paid $1,600 for utilities.
8. Purchased $1,100 of office 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.