Microsoft Corporation

Transactions for the month of April 2024:

1. Borrowed $150,000 from the bank.
2. Purchased office equipment for $25,000 cash.
3. Paid $4,000 for office supplies.
4. Sold inventory costing $15,000 for $35,000 on credit.
5. Paid $6,000 for utilities.
6. Received $28,000 from customers on account.
7. Paid $10,000 for advertising.
8. Paid $12,000 in salaries.

Required:

1. Record the transactions in the General Journal.
2. Post the transactions to the Ledger Accounts.
3. Prepare the Adjusted Trial Balance as at 30 April 2024.