The accounts of Deluxe Patio Service, Inc., follow with their normal balances at April 30, 2021. The accounts are listed in no particular order. 

Requirements 

1. Prepare the company’s trial balance at April 30, 2021, listing accounts in proper sequence, as illustrated in the chapter. For example, Accounts Receivable comes before Equipment. List the expense with the largest balance first, the expense with the next largest balance second, and so on.

2. Prepare the financial statement for the month ended April 30, 2021, which will show the company the results of operations for the month.

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Account Dividends..... Utilities expense. Accounts receivable.. Delivery expense Retained earnings... Salary expense. Balance $ 3,300 2,100 5,900 300 6,300 8,300 Account Common stock. Accounts payable Service revenue.. Equipment... Note payable. Cash..... Balance $ 16,700 4,600 20,700 30,600 21,500 19,300