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Sandy McPherson has started a new law firm on January 2013. During the first month of Operations, the business completed the following transactions:Jan 2 Sandy deposited $36000 cash in the business bank account,3 Purchased supplies, $500 and furniture, $2600 on credit4 Performed legal service for a client and received cash $15007 Paid cash to acquire land for a future office site, $2200011 Prepared legal documents for a client on credit, $90015 Paid Secretary’s salary, $57016 Paid for the furniture purchased January 3 on account18 Received $1800 cash for helping a client sell real estate19 Defended a client in court and billed the client for $80029 Received cash on account, $40031 Paid Secretary’s salary, $57031 Paid rent expense, $70031 Withdrew $2200 for personal useRequired:1. Record the transactions in the journal, using the account titles given, key each transaction by date, Narrations are not required.2. Post the transactions to t-accounts, using transaction dates as posting references in the ledger.3. Prepare the trial balance of Sandy McPherson, solicitor, at 31 January 2013.