Q$.$ No$\mathrm{.}2$ Federer is engaged in trading of Medical instruments. He maintains the following ledger accounts:

Cash Capital Stock Accounts Payable $($Porter$)$

Purchases Sales Accounts Receivable $($Mills$)$

Furniture Salary Expense Depreciation

His business transactions for September are shown below:

$2023$

Sep $01$ Issued $2,500$ shares of capital stock for cash $$100$ each

Sep $12$ Purchased furniture $ $25,000$ for cash

Sep $19$ Purchased medical instruments from Porter $$15,000$ on account

Sep $22$ Sold medical instruments to Mills on account $$20,000$

Sep $25$ Cash sales $$24,000$

Sep $30$ Paid employees $$2,500$ for salaries earned in September

Sep $30$ Depreciation on furniture is charged for $$250$

Required:

a$.$ Record each of the above transactions in general journal form. Include a brief explanation of the transaction as part of each journal entry.

b$.$ Post each entry to the appropriate ledger accounts $($use T account format$)$

c$.$ Prepare a trial balance dated September $30,2023.$