Company Name: Zeta Transport

1. Issued common stock for $80,000.
2. Purchased trucks for $50,000 cash.
3. Paid $3,000 for office rent.
4. Billed clients $25,000 for transport services.
5. Paid $2,000 for fuel.
6. Received $20,000 from clients billed earlier.
7. Purchased spare parts for $1,500 on account.
8. Paid salaries of $6,000.
9. Paid $1,000 for advertising.
10. Borrowed $15,000 from the bank.

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