The following transactions of Jaker Ltd$.$ occurred in the month of January $20$X$1$:

Date:

Jan. $1$ Borrowed $$12,500$ from the bank.

$3$ Issued $2,200$ common shares for $$22,000.$

$5$ Purchased inventory on account totalling $$24,700.$

$9$ Bought computer equipment costing $$8,000$ for $$4,000$ cash and the balance on account.

$15$ Made sales totalling $$25,000,$ of which $$9,000$ were on account. The cost of the products sold from inventory was $$14,000.$

$19$ Made payments on accounts$\_$owing to suppliers totalling $$15,000.$

$25$ Collected on accounts from customers totalling $$7,800.$

$27$ Made sales totalling $$10,500,$ all on account. The cost of the products sold from inventory was $$7,600.$

$28$ Employees earned wages of $$2,400$ during the month, of which $$2,200$ was paid.

$28$ Incurred $$800$ of utilities expenses during the month.

Required

Analyze and record these transactions using the template method.

$\backslash$table$[[$Date$/$Ref$.,$ASSETS,LIABILITIES,S$/$H EQUITY,R$/$E$/$DD$],[$Cash$,|\frac{A}{R}||,$Inv.,Equip.,$\frac{A}{P},\backslash$table$[[$Wages$],[$Payable$]],\backslash$table$[[$Loan$],[$Payable$]],\backslash$table$[[$Common$],[$Shares$]],\frac{R}{E}$