1. Calculate the final balance of each ledger account. (please see the first three attachments).

2. Prepare a trial balance from the final ledger account balances. (see final attachment).

Building Date Memo Balance Forward Debit Credit Accounts Payable Date Memo Debit Credit Balance Forward Bank Loan Payable Date Memo Debit Balance Forward Apr 3 Capital, R. L. Reechai Date 4000 Credit Memo Debit Credit Balance Forward #130 Balance 50000 Dr. #205 Balance 7000 Cr. #215 Balance 20000 Cr. #310 Balance 60000 Cr. Balance 18000 Cr. Sales #401 Date Memo Debit Credit Balance Forward Apr 1 140000