Name the cells HIV (Human Immunodeficiency Virus) gains entry into after infecting the human body. Explain the events that occur in these cells.

The HIV gains entry into the macrophages and the helper T-cells after having infected the human body. After entering the macrophages, the viral RNA genome replicates and forms viral DNA with the help of reverse transcriptase. This viral DNA then gets incorporated into the host cell DNA and directs the infected cells to produce more viral particles.