Pfizer Inc. has experienced several financial transactions in 2023. Prepare the journal entries, post them to the ledger, and prepare the trial balance. Transactions include: issuance of common stock for $100,000, purchase of equipment for $60,000, sales revenue of $200,000, salary expense of $40,000, and payment of dividends $20,000. Discuss the overall financial position of the company based on the trial balance.