Gamma Tech started operations on January 1, Year 1. Below are the transactions for the first year:

Transaction #	Date	Transaction Description	Amount
1	Jan 1, Y1	Issued common stock for cash	$90,000
2	Jan 15, Y1	Purchased software licenses on account	$20,000
3	Feb 1, Y1	Paid cash for employee salaries	$25,000
4	Mar 5, Y1	Paid cash for office rent	$10,000
5	Apr 10, Y1	Provided tech support services on account	$35,000
6	May 20, Y1	Collected cash from customers	$30,000
7	Aug 1, Y1	Paid cash for marketing	$5,000
8	Dec 31, Y1	Declared and paid cash dividends	$6,000

Required:

1. Record the transactions in the general ledger.
2. Prepare the unadjusted trial balance as of December 31, Year 1.
3. Prepare the adjusted trial balance after considering necessary adjustments.