Epsilon Inc. is a consulting firm that provided services to various clients. During the month of March, they had the following transactions:

• Mar 1: Received $20,000 from clients for services to be rendered.
• Mar 5: Paid $6,000 for office rent.
• Mar 10: Purchased office supplies worth $4,000 on credit.
• Mar 15: Provided services to clients and billed them $40,000.
• Mar 20: Received $35,000 from clients for services rendered.
• Mar 25: Paid $5,000 for utilities expenses.
• Mar 30: Paid $7,000 as salaries to employees.

Prepare the General Ledger accounts, Trial Balance, and Income Statement for Epsilon Inc. for the month of March.