Theta Inc. is a consulting firm that provided services to various clients. During the month of January, they had the following transactions:

• Jan 1: Received $15,000 from clients for services to be rendered.
• Jan 5: Paid $4,000 for office rent.
• Jan 10: Purchased office supplies worth $2,000 on credit.
• Jan 15: Provided services to clients and billed them $25,000.
• Jan 20: Received $20,000 from clients for services rendered.
• Jan 25: Paid $3,000 for utilities expenses.
• Jan 30: Paid $5,000 as salaries to employees.

Prepare the General Ledger accounts, Trial Balance, and Income Statement for Theta Inc. for the month of January.