John started a software development company in 1^st January 2019. The company sells database software and technology, cloud engineered systems, and enterprise software products. From the following transactions pass journal entries, prepare ledger accounts and also prepare a trial balance.

On 2019 Jan 1^st John started business with cash $10,000, stock $12,000, and furniture & $4,000, on Jan 2^nd company opened a bank account by depositing $1,250. On Jan 3^rd company purchased goods from kent brothers $10,000. On 3^rd Jan John has appointed Mr. Peter as business development officer by offering a salary of $5000 per month. John withdraw for personal use in cash $1,000 from bank $500 and goods $200 on 4^th Jan. On 5^th Jan sold goods to Sam $15,000. On 6^th Jan paid charges made by bank for their service $250. On 8^th Jan cash deposited in the bank $1,000 and interest on deposit $250 allowed by the bank. Paid to Kent brothers $8,250 and goods returned to him worth $1,750 on 9^th Jan. On 10^th Jan received from Sam $12,500 and goods returned by him worth $2,500. On 11^th Jan company started outsourcing certain services. Commission to salesman paid by cheque $1,750 on 11^th Jan. On 12th of Jan a cheque of $2,250 received from Peter returned dishonored. On Jan 14^th Peter resigned from the company.