Bill opened Bill's Rug Cleaning, Inc.(BRCI) on January 1, 2121. The following transactions occurred during the company's first year. 1/1/21 BRCI issued $20,000 of common stock for $20,000 in cash from its only investor, Bill. 3/1/21 Purchased a used truck for $28,000, paying $13,000 in cash and signing a one year, 4%, note payable for the balance. 3/12/21 Purchased cleaning supplies on account for $2,600 4/1/21 Paid $3,260 for a one-year insurance policy. 5/1/21 Billed customers $19,500 for cleaning services. 6/1/21 Paid $1,000 of the amount owed for cleaning supplies. 7/1/21 Paid $6,750 for employee salaries. 8/1/21 Collected $14,275 from customers billed on May 1. 11/1/21 Paid gas and oil $375. 12/1/21 Declared and paid a $950 dividend. Prepare an adjusted Trail Balance as of December 31