Complete a Trial Balance for 31-May-2013 for Petit Oven using the following general ledger accounts Cash Date No. 101 Balance 39,000 37,800 42,800 44,300 Ref JI J1 Debit 39,000 5,000 Explanation Credit May 1 1,200 12 17 31 31 1,500 1,800 J1 42,140 No, 112 Accounts Receivable Date May 11 Explanation Debit 1,700 Ref Credit Balance 1,700 Explanation Ref J1 Debit 900 Credit Date May 3 Accounts Payable Date May 3 Balance 900 No. 201 Explanation Ref Debit Credit Balance 31 JI 360 No. 205 Unearned Revenue Date May 12 Debit JI 5,000 5,000 Common Stock May 1 Service Revenue May 11 No. 311 Debit Credit Balance 39,000 J1 39,000 No. 400 Debit Credit 1.700 1,500 Balance ,700 JI JI 17 Salaries Expense Date May 31 No. 726 Explanation Debit 1,800 Ref Credit Balance 1,800 No. 729 Date Explanation Ref Debit Credit Balance May 7 1,200 1,200