33. 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 $200,000, purchase of equipment for $120,000, sales revenue of $400,000, salary expense of $80,000, and payment of dividends $40,000. Discuss the overall financial position of the company based on the trial balance and suggest any necessary adjustments.