Green Wave Company plans to own and operate a storage rental facility. For the first month of operations, the company has the following transactions.

1.		January		1		Issue 10,000 shares of common stock in exchange for $40,000 in cash.
2.		January		5		Purchase land for $23,000. A note payable is signed for the full amount.
3.		January		9		Purchase storage container equipment for $8,800 cash.
4.		January		12		Hire three employees for $2,800 per month.
5.		January		18		Receive cash of $12,800 in rental fees for the current month.
6.		January		23		Purchase office supplies for $2,800 on account.
7.		January		31		Pay employees $8,400 for the first month's salaries.

Record each of the transactions listed above in the 'General Journal' tab (these are shown as items 1 - 7). Review the 'General Ledger' and the 'Trial Balance' tabs to see the effect of the transactions on the account balances.

Issue 10,000 shares of common stock in exchange for $40,000 in cash.

Date	Account Title	Debit	Credit
January 01

Purchase land for $23,000. A note payable is signed for the full amount.

Date	Account Title	Debit	Credit
January 05

Purchase storage container equipment for $8,800 cash.

Date	Account Title	Debit	Credit
January 09

Hire three employees for $2,800 per month.

Date	Account Title	Debit	Credit
January 12

Receive cash of $12,800 in rental fees for the current month.

Date	Account Title	Debit	Credit
January 18

Purchase office supplies for $2,800 on account.

Date	Account Title	Debit	Credit
January 23

Date	Account Title	Debit	Credit
January 31

add GENERAL LEDGER ADD TRIAL BALANCE