On the first of the month, Garcia Inc. launched a manufacturing consulting business and incurred the following transactions:

Invested $$40,000$ in equipment through the issuance of common stock.

Borrowed $$20,000$ by issuing a $6-$month note payable.

Provided $$4,000$ of services for cash.

Incurred $$2,000$ in operating expenses on account.

Required

Prepare an unadjusted trial balance based upon these four transactions.