The T-accounts of Kalaya Spa follow as of May 31, 2025. 

Prepare Kalaya Spa’s unadjusted trial balance as of May 31, 2025.

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ASSETS Cash 20,000 10,000 22,000 500 800 5,000 1,800 3,100 Accounts Receivable 14,500 800 Land 10,000 Building 35,000 Equipment 14,000 LIABILITIES Salaries Payable 500 4,500 Notes Payable 5,000 35,000 + Contributed Capital Common Stock 20,000 14,000 Dividends 1,800 EQUITY + Retained Earnings Service Revenue 14,500 22,000 Salaries Expense 2,000 4,500 Property Tax Expense 800 Advertising Expense 300