Kahala Secretarial Service is located in a suburban office building and provides typing, duplicating, and other services to the tenants of the building and to other clients. As of March 31, the ledger accounts contained entries as follows:

Instructions Determine the balances of the accounts and prepare a trial balance at March 31, 19 _

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1,890.70 561.50 2,465.00 315.00 Cash Accounts Receivable 3,798.00 263.00 55.00 190.50 2,105.00 Office Supplies 1,500.00 250.00 250.00 Notes Payable 518.60 1,000.00 1,000.00 595.00 360.00 Accounts Payable 260.00 318.60 55.00 200.00 360.00 Taxes Payable 265.00 330.00 14,000.00 232.35 318.60 890.00 267.00 511.35 1,465.00