Jan 1 The company received $500,000 cash from the sale of capital stock. Company purchased delivery trucks that cost $230,000. Purchased insurance for 12 months on the delivery trucks. The cost of the policy, $1200 was paid in cash.
				2		Paid garage rent for January, $5,000.
				4		Purchased computers on account, $13,200.
				6		Performed work for customer for $4,000 on account.

	15	Purchased office supplies on account for $1,500.
	15	Paid salaries for first half of January, $3,600.
	17	Cash sales of delivery services were $2,880.
	20	Received bill for gasoline purchased and used in January, $180.
	23	Received payment of $1,800 for work performed on January 6th.
	25	Received and paid January utilities bills, $700.
	27	Paid $3,200 of the balance due on the computers purchased on January 4th.
	31	Paid for office supplies purchased on January 15th.
	31	Sales of delivery services on account amounted to $15,400.
		31 Paid for repairs to a delivery truck, $1,920 Prepare and Adjusted Trial Balance Office supplies on hand at the end of the month are $450. Depreciation on the delivery trucks for the month was $900. $100 of truck insurance has been used. Salaries due at the end of January of $4,000 will not be paid until February 1st.