Virus Pharma Company had the following transactions: 1. Issued capital stock for $825,000. 2. Purchased of inventory for $52,000 paying $25,000 and signing a note for the difference. 3. Paid $3,000 for utilities. 4. Sold inventory costing $3,500 for a total sales price of $15,000. 5. Performed a service receiving $4,500 and $2,500 to be collected. 6. Purchased a new Cleaning Machine for $555 on account. Chart of Accounts for Virus Pharma Company Assets: Cash Accounts Receivable Inventory Equipment Land Liabilities: Accounts Payable Note Payable Owners' Equity: Capital Stock Dividends Revenues: Sales Revenue Service Revenue Expenses: Cost of Goods Sold Wages Expense Utilities Expense Rent Expense Required: A. Record the above transactions in Journal Entries. (15 points) B. Record the above transactions in T-Accounts. (15 points) C. Prepare a Trial Balance for Virus Pharma Company. (10 points) D. Prepare the Income Statement, Statement of Retained Earnings, and Balance Sheet. (30 points)