Orange Communications was organized on January 1, 2019. In January and February 2019, the following transactions were carried out by Orange Communications: January 2019 1. Sold capital stock to owners for $60,000. 2. Purchased land and a small office building for a total price of $90,000, of which $30,000 was the value of the land and $60,000 was the value of the building. Paid $22,000 in cash and signed a note payable for the remaining $68,000. 3. Obtained a loan from Capital Bank in the amount of $20,000. Signed a note payable. 4. Bought several computer systems on credit for $9,000 (payment due in February 2019). 5. Billed $3,500 to a client for services provided in January 2019. The bill is due in February 2019. 6. Incurred salary expenses of $4,000 to be paid in February 2019. February 2019 7. Collected the $3,500 (billed in January 2019) 8. Paid the $9,000 account payable (owed in January 2019) 9. Paid the $20,000 note payable (owed in January 2019) 10. Paid the $4,000 salaries (owed in January 2019) Instructions 1) Post the above transactions for the months of January and February into ledger accounts in the form of T accounts (there are no beginning balances from before January since it is a new company) 2) Prepare a Trial Balance dated February 28, 2019.