Need assistance in posting to a general journal, General Ledger and an unadjusted trial balance for the following:

On June 5 Bella Computers issued 10,000 shares of stock at $10.00 par to Dale and Lees parents who wanted to invest in the new company. Dales parents received 10,000 shares and Lees parents received 10,000 shares.

The electronic components to be used in the construction in the computers were contracted to be supplied by a company named Silicon Solutions. The contract specifies that for purchases of components to build up to 10,000 computers will cost $140.00 per computer. If production per year is 10,000 to 20,000 computers, the parts will cost $130.00 per computer. If production exceeds 20,000 computers per year the parts will cost $120.00 per computer. This price includes all internal components and the LCD screen. No parts have been ordered yet.

A separate contract is signed on June 8 with Custom Casings and Fabrication, Inc. The contract specifies a single price regardless of production levels. Each custom computer case and all related hardware will cost $40.00 per computer. No hardware has been ordered yet. Based on careful estimates, Dale and Lee believe that it will take 4 man hours to assemble each computer. The prevailing wage for skilled labor is $25.00 per hour. Bella Computers will offer a 1 year warranty on parts and service for their computers. Dale and Lee believe that the total warranty expense will be 2% of sales.