32. The following are accounts from the General Ledger of The Brandt Bed and Breakfast, a popular tourist inn. It is the end of the month and the owner, Harold Brandt, wants to prepare a trial balance before preparing the financial statements. The following are his account balances Cash $4,000 Harold Brandt, Capital 5,960 Marketable Securities 1,000 Cash Sales 4,500 Prepaid Insurance 225 Notes Payable 6,000 Accounts Receivable 110 Equipment 10,000 Accounts Payable 475 Wages Expense 1,600 Required: 1. Prepare a trial balance for The Brandt Bed and Breakfast for November 1, 2015 2. Answer this question: What would be the effect on the trial balance it the purchase of Marketable Securities of $1,000 had been recorded instead in the Equipment account