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Required information [The following information applies to the questions displayed below.] The T account balances for the accounts of Rya's Planning Services as of January 31, 20X1 are listed below. Cash $21, 900 Accounts receivable 17, 900 Office supplies 750 Equipment 19, 000 Accounts payable 9 , 500 Rya Page, Capital 28, 900 Rya Page, Drawing 6, 000 Planning fees income 33, 150 Office supplies expense 300 Rent expense 900 Salaries expense 4, 000 Utilities expense 800 Prepare a Trial Balance as of January 31, 20X1. (The items in the Trial Balance should be grouped as follows: Assets and Liabilities (in order of their liquidity). Equity, Revenues, and Expenses.) RYA'S PLANNING SERVICES Trial Balance January 31, 20X1 Account Name Debit Credit