Wells Fargo & Company

Transactions for the month of February 2026:

1. Borrowed $100,000 from the bank.
2. Purchased equipment for $30,000 cash.
3. Paid $12,000 for advertising.
4. Sold inventory costing $18,000 for $40,000 on credit.
5. Paid $9,000 for insurance.
6. Received $30,000 from customers on account.
7. Paid $15,000 in salaries.
8. Paid $10,000 for office supplies.

Required:

1. Record the transactions in the General Journal.
2. Post the transactions to the Ledger Accounts.
3. Prepare the Adjusted Trial Balance as at 28 February 2026.