Acker Inc. was formed on 5/1/2023. During its first month of operations, it recorded the following seven transactions in its general journal and posted these transactions to the general ledger:

Date	Account Name	Debit	Credit
5/1	Cash	150,000
	Common Stock		150,000
5/5	Equipment	60,000
	Cash		60,000
5/10	Inventory	22,000
	Accounts Payable		22,000
5/12	Accounts Receivable	4,000
	Service Revenue		4,000
5/20	Cash	3,000
	Accounts Receivable		3,000
5/31	Utilities Expense	3,000
	Accounts Payable		3,000
5/31	Accounts Payable	15,000
	Cash		15,000

Complete the company’s unadjusted trial balance for May 31 using proper formatting.