Trent Smith opened a medical practice in San Jose, California, and had the following transactions during the mont January.

i$]($Click the icon to view the January transactions.$)$

Journalize the transactions of Trent Smith, M$.$D$.$ Include an explanation with each entry. $($Record debits first, then credits. Select the explanation on the last line of the journal entry table.$)$

On January $1,$ Trent Smith, M$.$D$.$ received $$28,000$ cash and gave capital to Smith.

$\backslash$table$[[$Date$,$Accounts and Explanation,Debit,Credit$],[$Jan$.1,$grad,,$],[,,,],[,,,],[,,,],[,,,]]$