Can you show the trail balance.

Journal entries Debit Credit Calculation Date Account $ 275,000 1-Jan Cash =12,500*22 $25,000 =12,500*2 $ 250,000 Common Stock Paid in Capital in Excess of Par-Common Stock $ 406,000 1-Jan Cash =5,800*70 $ 174,000 =5,800*30 $ 232,000 Preferred Stock Paid in Capital in Excess of Par-Preferred Stock $ 195,000 1-Feb Equipment 24 Cash 15,000 $ 180,000 Notes Payable 15-Mar Land $352,000 Common Stock 40,000 =20,000*2 $ 312,000 Paid in Capital in Excess of Par-Common Stock 2$ 31-Mar Prepaid Insurance 36,600 Cash 36,600 $ 38,500 1-May Treasury Stock =1,750*22 $ 38,500 Cash $ 926,896 31-May Cash Discount on Bonds Payable Bonds Payable 73,104 $1,000,000 8 year 7% bonds $ 180,000 30-Jul Notes Payable =180,000*6%*180/360 Interest expense 5,400 $ 185,400 Cash 1-Aug Cash Treasury Stock Paid in Capital from Sale of Treasury Stock 2$ =430*25 10,750 2$ 9,460 =430*22 1,290 2$ 15-Sep Retained Earnings 27,590 =1,104*25 2,207 =1,104*2 Common Stock Dividends Distributable Paid in Capital in Excess of Par-Common Stock $25,383 2$ 30-Sep Common Stock Dividends Distributable 2,207 2$ Common Stock 2,207 1-Oct Cash Notes Payable 2$ 7% note 40,000 24 $1,860 payable per quarter 40,000 16-Oct Cash 2$ =370*18 6,660 2$ Paid in Capital from Sale of Treasury Stock 1,290 Retained Earnings Treasury Stock 190 24 8,140 =370*22 30-Nov Interest expense 2$ 39,569 Discount on Bonds Payable 2$ =73,104/(8 yrs* 2) 4,569 35,000 =1,000,000*7%*6/12 Cash 2$ 30-Nov Interest expense 39,569 4,569 =73,104/(8 yrs* 2) 35,000 =1,000,000*7%*6/12 Discount on Bonds Payable Cash 1-Dec Preferred Dividends 2$ =(5,000+5,800)*30*4% 12,960 $ 22,513 Workings below Common Dividends $ 35,473 Dividends Payable $ 35,473 30-Dec Dividends Payable 2$ 35,473 Cash 31-Dec Notes Payable 2$ 1,160 24 =40,000*7%*3/12 Interest expense 700 Cash 1,860 $ 500,000 31-Dec Cash $1,475,000 Accounts Receivable $1,975,000 Revenue $ 500,000 $1,475,000 31-Dec Cash Accounts Receivable $1,975,000 Revenue $ 170,000 31-Dec Rent expense Utilities expense 13,200 $ 760,000 $ 140,000 Salaries expense Advertising expense Medical insurance expense 32,000 $ 63,000 $ 18,000 Commissions expense Legal & accounting expense Miscellaneous expense 8,400 $1,204,600 Cash