FreshBloom Florist

Transaction	Description	Amount
1	Issued common stock for cash	$30,000
2	Purchased inventory on credit	$5,000
3	Paid rent for the month	$1,200
4	Sold flowers on account	$7,000
5	Paid salaries to employees	$2,500
6	Received cash from customers	$6,000
7	Paid utilities bill	$300

Requirement: Prepare the journal entries and the trial balance.