PepsiCo, Inc. provided the following transactions for the month of May 2024:

• Sold products for $8,000,000, receiving $5,000,000 in cash and the remainder on account.
• Purchased inventory worth $3,000,000 on credit.
• Paid $1,000,000 in cash for advertising.
• Received $1,500,000 in cash from customers on account.
• Issued common stock for $4,000,000 in cash.

Prepare the general journal entries and create the trial balance as of May 31, 2024.