April 1 Received cash for capital stock, $14,000.

2 Received cash for providing accounting services, $9,500.

4 Purchased supplies on account, $700.

5 Received cash in advance from customer for future services, $2,500.

8 Paid telephone bill, $900.

a. Billed customers on account for providing services, $4,200.

b. Received telephone bill to be paid next month, $900.

c. Used supplies, $300.

d. Unearned fees has an ending balance on April 30th of $2000.

Prepare Post-closing trial balance