The following transactions occurred during the first 30 days of operation of a new services company:

January 1 Owners invested Cash of $25,000

January 3 The Company borrowed $20,000 from a bank

January 4 Equipment was purchased for $12,000 on account

January 5 Office Supplies were purchased for $2600 with Cash

January 7 $2500 Cash was spent on advertising to let the public know about the new company

January 8 Revenue of $7500 was earned on account

January 10 Revenue of $1250 was earned and received as Cash

January 11 Revenue of $1000 was earned on account

January 13 Paid $750 with a check toward Accounts Payable

January 15 Revenue of $6000 was earned on account

January 15 Employee wages of $2750 were paid with Cash

January 16 Revenue of $4300 was earned and received as Cash

January 17 $2500 was spent on advertising with a check

January 18 Received $1500 Check (a check is considered cash) to be applied against on account from customer

January 19 Revenue of $1600 was earned on account

January 20 Paid $750 cash toward Accounts Payable

January 21 Equipment was purchased for $8500 Cash

January 22 Revenue of $10,000 was earned and received as Cash

January 23 Paid $1000 Check toward bank loan

January 24 Paid Utilities bill of $1000 with Check

January 25 Revenue of $3000 was earned on account

January 26 $2500 Cash was spent on advertising

January 27 Paid $800 toward Accounts Payable

January 28 Revenue of $9100 was earned and received as Cash

January 29 Employee Wages of $2750 were paid with Cash

January 30 Paid $1000 Cash toward bank loan

Question: Prepare a Chart of Accounts (for example 100 Cash, 101 Accounts Receivable, 102 Equipment, 201 Accounts Payable)