During January 2020, Orgonite Wellness Clinic completed the following transactions: Jan 1 Orgonite received $50,000 cash and issued common shares to shareholders 4 Purchased supplies, $5,000, and equipment, $2,500 on account 5 Performed checkup services, and received cash, $2,500 Paid cash to acquire land for an office site, $25,000 11 Performed a therapy session, and billed the customer $2500 16 Paid for the equipment, purchased Oct 4 on account 17 Paid the telephone bill, $150 18 Received partial payment from client on account, $2000 22 Paid the water and electricity bills, $500 29 Received $5,000 cash for conducting a workshop on "Healthy Living 31 Paid employee salary, $4,000 31 Declared and paid dividends of $4,500 Requirements: Record each transaction in the journal. Key each transaction by date. Prepare the trial balance of Orgonite, at Jan 31, 2020