Sigma Enterprises has provided you with the following transactions for the month of January. Prepare the General Ledger accounts, Trial Balance, and Income Statement for the month. Assume all transactions are exclusive of taxes. Use the following table format:

Date	Account Title	Debit ($)	Credit ($)
Jan 1	Cash		150,000
Jan 5	Sales Revenue		180,000
Jan 10	Rent Expense	18,000
Jan 15	Accounts Payable	35,000
Jan 20	Utilities Expense	8,000
Jan 25	Salary Expense	25,000
Jan 31	Depreciation Expense	5,000

Calculate the Trial Balance, Income Statement, and Taxes assuming a tax rate of 25%.