38. The following transactions were journalized and posted to the proper accounts for Carlos, Inc. Prepare a trial balance at the end of the first month using the following details: a) Carlos, Inc., received $15,000 cash and issued common stock. b) Carlos, Inc. paid the first month's rent with $900 cash. c) Purchased equipment by paying $4,000 cash and also signing a note payable for another $4,500. d) Purchased office supplies for $200 cash. The supplies remain at the end of the month. e) Carlos, Inc. billed clients for a total of $7,000 for design services rendered. f) Received $2,000 cash from clients for services rendered above.