Please construct the begining and ending trial balances

Shipping Inc.'s transactions during January 2022: 1. Jan. 1 - Issued 10,000 shares of no-par common stock for $12 per share. 2. Jan. 1 - Purchased furniture for $48,000. Monthly depreciation on the furniture is $800. 3. Jan. 6 - Purchased office supplies on account for $6,000. 4. Jan. 7 - Performed repairs and maintenance on their machinery costing $1,200. 5. Jan. 12 - Purchased inventory on credit for $94,200. 6. Jan. 15 - Declared $1,000 in dividends to its shareholders, payable February 5th,2022. 7. Jan. 20 - Paid $6,000 for the supplies purchased on Jan. 6th. 8. Jan. 22 - Paid $64,000 to its suppliers for inventory purchased on credit in December 2021. 9. Jan. 25 - Provided services for which a customer had paid $4,800 in December of 2021 (hint: see the deferred revenue account in the January 1, 2021 trial balance). 10. Jan. 31 - Paid its employees $21,400 for work performed from December 27 - January 21. $5,350 was for work performed in December 2021, and 16,050 was for work performed from January 1 - January 21, 2022. 11. During January Shipping Inc. collected $122,600 in accounts receivable. (Make a summary entry for the entire month). 12. During January Shipping Inc. made credit sales for $175,300. The cost of the goods sold was $101,700. (Make summary entries for the entire month). Other information: 1. Monthly depreciation for the company's existing Machinery is $645, and monthly depreciation for the company's existing Computer Equipment is $500. 2. The note payable for $30,000 is a 5-year note that matures on December 31, 2025. The interest on the note is 5% and is payable annually on each December 31st. Shipping Inc. made their regularly scheduled annual interest payment of $1,500 on December 31,2021 , and correctly accounted for that payment in their December 31, 2021 financial statements. 3. During the period January 24 - January 31 employees earned an additional $6,740 which will be included in their February paycheck. 4. A count of supplies indicated that $1,200 of supplies were on hand on January 31,2022 . Shipping Inc.'s transactions during January 2022: 1. Jan. 1 - Issued 10,000 shares of no-par common stock for $12 per share. 2. Jan. 1 - Purchased furniture for $48,000. Monthly depreciation on the furniture is $800. 3. Jan. 6 - Purchased office supplies on account for $6,000. 4. Jan. 7 - Performed repairs and maintenance on their machinery costing $1,200. 5. Jan. 12 - Purchased inventory on credit for $94,200. 6. Jan. 15 - Declared $1,000 in dividends to its shareholders, payable February 5th,2022. 7. Jan. 20 - Paid $6,000 for the supplies purchased on Jan. 6th. 8. Jan. 22 - Paid $64,000 to its suppliers for inventory purchased on credit in December 2021. 9. Jan. 25 - Provided services for which a customer had paid $4,800 in December of 2021 (hint: see the deferred revenue account in the January 1, 2021 trial balance). 10. Jan. 31 - Paid its employees $21,400 for work performed from December 27 - January 21. $5,350 was for work performed in December 2021, and 16,050 was for work performed from January 1 - January 21, 2022. 11. During January Shipping Inc. collected $122,600 in accounts receivable. (Make a summary entry for the entire month). 12. During January Shipping Inc. made credit sales for $175,300. The cost of the goods sold was $101,700. (Make summary entries for the entire month). Other information: 1. Monthly depreciation for the company's existing Machinery is $645, and monthly depreciation for the company's existing Computer Equipment is $500. 2. The note payable for $30,000 is a 5-year note that matures on December 31, 2025. The interest on the note is 5% and is payable annually on each December 31st. Shipping Inc. made their regularly scheduled annual interest payment of $1,500 on December 31,2021 , and correctly accounted for that payment in their December 31, 2021 financial statements. 3. During the period January 24 - January 31 employees earned an additional $6,740 which will be included in their February paycheck. 4. A count of supplies indicated that $1,200 of supplies were on hand on January 31,2022