The following are the business events for the first year of operations of Fortunate Business Services for year $2022.$

Date

Events

$1$ Acquired $$75,000$ from issuing common stock on January $2022$

$2$ Purchased $$6,000$ of supplies on account

$3$ Paid $$24,000$ cash in advance for one year lease on office space

$4$ Earned $$60,000,$ on consulting revenue on account

$5$ Incurred $$20,000$ of general operating expenses on account

$6$ Collected $$30,000$ cash from receivable

$7$ Paid $$9,000$ cash on account payable

$8$ Cash dividend paid $$3,000$

Information for adjusting entries:

$9$ There was $$2,000$ of supplies on hand at the end of the accounting period

$10$ The one year lease on the office space was effective beginning on October, $2022$

$11$ There was $$2,000$ of accrued salaries at the end of $2022$

Required

a$.$ Record the preceding events in general journal format.

b$.$ Post the transaction data from the general journal to general ledger T$-$accounts

c$.$ Prepare an adjusted trial balance.

d$.$ Prepare an income statement, statement of changes in stockholder's equity, balance sheet and statement of cash flows.