Tripp’s Toner Supply experienced the following events during 2013, its first year of operation:
1. Acquired $25,000 cash from the issue of common stock.
2. Purchased inventory for $32,000 cash.
3. Sold inventory costing $19,000 for $36,000 cash.
4. Paid $3,100 for advertising expense.

Required
a. Record the general journal entries for the preceding transactions.
b. Post each of the entries to T-accounts.
c. Prepare a trial balance to prove the equality of debits and credits.