Jackson Enterprises is a new corporation. The following transactions occurred during the first month of business.

a$)$ Received $$15,000$ cash and issued common stock.

b$)$ Paid the first month's rent with $$800$ cash.

c$)$ Purchased equipment for $$8,000$ by paying $$4,000$ cash and executing a note payable for $$4,000.$

d$)$ Purchased office supplies for $$200$ cash. The supplies remain at the end of the month.

e$)$ Billed clients for a total of $$7,000$ for design services rendered.

f$)$ Received $$1,000$ cash from clients for services rendered above.

Required

Prepare journal entries and post the journal entries to T$-$accounts.

Prepare a trial balance at the end of the first month.