Make journal ,also make ledger and also a trial balance

Trafflet Enterprises incorporated on May 3, 2011. The company engaged in the following transac- tions during its first month of operations: May 3 Issued capital stock in exchange for $800,000 cash. May 4 Paid May office rent expense of $1,000. May 5 Purchased office supplies for $400 cash. The supplies will last for several months. May 15 Purchased office equipment for $8,000 on account. The entire amount is due June 15. May 18 Purchased a company car for $27,000. Paid $7,000 cash and issued a note payable for the remaining amount owed. May 20 Billed clients $32,000 on account. May 26 Declared a $5,000 dividend. The entire amount will be distributed to shareholders on June 26. May 29 Paid May utilities of $200. May 30 Received $30,000 from clients billed on May 20. May 31 Recorded and paid salary expense of $14,000