On $1$ January $2024,$ Tom Lee started a web design firm, Web Solutions $($WS$).$

The following are the transactions that occur during the first month of operations.

$01$ Jan. Tom invested $$20,000$ cash, and a $$6,000$ computer in the firm.

$01$ Jan. Tom received $$20,000$ from his best friend, Dick as a personal loan to him.

$01$ Jan. Tom invested the $$20,000$ which he received from Dick as his own investment in the firm.

$01$ Jan. The firm hired a web$-$designer for $$4,500$ per month.

$01$ Jan. The firm paid $$3,000$ cash for January and February rental and another $$1,500$ for the rental deposit. The rental deposit is refundable.

$05$ Jan. The firm purchased $$1,000$ of supplies on account from a supplier.

$17$ Jan. The firm billed a customer $$7,000$ for a job done.

$25$ Jan.The firm received $$1,000$ cash from another customer as advance payment for a job to be performed in February.

$31$ Jan.The firm received a telephone bill of $$200.$ Arrangement has been made to pay the bill on $6$ February via inter$-$bank transfer.

$31$ Jan. The firm paid the web$-$designer's salary for the month.

$31$ Jan. An inventory count of supplies showed $$300$ was still available

$31$ Jan. $.$ Depreciation of the computer for the month is $$500.$

$($a$)$ Analyse the above and record all necessary entries $($including adjusting entries$).$ Narration is not required.

$($b$)$ Present the trial balance of Web Solutions as of $31$ January $2024.$