Graham Robert started a business, Candies Unlimited, in January, 2015. The transactions that occurred in January are listed below.

1/1/15 Graham opened a bank account in the name of a new business, Computer Repairs, by making a deposit of $45,000 cash in exchange for 25,000 shares of $1 par value common stock.

1/3/15 The company paid the first month rent in the amount of $2,400 for the store space he was using.

1/3/15 The company bought a computer for $3,000, and paid cash

1/3/15 The company purchased and installed store fixtures for $18,000. He paid $3,600 in cash and signed a 1 year note for the balance

1/5/15 The company purchased some inventory for $15,000 on credit.

1/15/15 The company recorded sales for the first half of the month. Cash sales were $9,000 and credit sales were $3,000. The cost of the inventory sold was $7,200

1/20/15 The company paid cash for the initial electric bill, in the amount of $530.

1/24/15 The company collected $1,750 in cash on the credit sales recorderd on 1/15

1/31/15 The company recorded sales for the second half of the month. Cash sales were $5,000 and credfit sales were $2,000. The cost of the inventory sold was $4,200.

a. Prepare journal entries for these transactions.

b. Post them to T-accounts.

c. Prepare the Trial Balance as of January 31, 2015