Quantum Computing Inc. had the following transactions during February 2022:

1. Purchased inventory on credit for £15,000.
2. Sold goods for £22,000 on credit. The cost of goods sold was £12,000.
3. Paid £3,000 for utilities.
4. Received £6,000 from accounts receivable.
5. Declared and paid dividends of £4,000.
6. Purchased equipment for £8,000, paying £3,000 in cash and the rest on credit.

Requirements:

1. Prepare journal entries for each transaction.
2. Post these journal entries to the ledger accounts.
3. Prepare a trial balance as of 28 February 2022.