Grey Consulting Services organized as a corporation on January 18, 2022, and engaged in the following transactions during its first two weeks of operation: Jan 18 Jan 22 Jan 23 Jan 23 Jan 24 Jan 25 Jan 25 Jan 26 Jan 27 Jan 28 Issued capital stock in exchange for $30,000 cash. Borrowed $20,000 from its bank by issuing a note payable Paid $8,000 office rent for the remainder of January. Paid $200 for a radio advertisement aired on January 24 Purchased office supplies for $400. The supplies will last for several months, and payment is not due until February 15. Provided $1,000 of services to clients for cash. Provided $2,000 of services to clients on account. Purchased office equipment for $15,000 cash. Recorded $600 utilities expense. Payment is not due until February 20. The business collected $1,000 of its accounts receivable and paid off $500 of its accounts payable. a. Record each of the above transactions in general journal form. b. Post each entry to the appropriate ledger accounts. c. Prepare a trial balance dated January 31, 2022