Create a trial balance of the following information.

$$The $$Michigan $$Flyer $$Wholesale $$Building $$Products $$Company $$began $$operations $$on January $1,2022.$ The Michigan Flyer Wholesale Building Products Company began operation on January $1,2022.$Prepare unadjusted trial balance.

During the month of January $2022,$an the following transactions occurred:

a$.$Scott Jones and Evie Lawson each invest $$50,000$cash in the corporation in exchange for $5,000$shares of common stock each.

b$.$Equipment is purchased for $$15,000$cash$.$

c$.$On the first day of January, $$3,500$monthly rent on a building is prepaid for the months of January and February.

d$.$On January $6,2022$Office supplies are purchased on account for $$850.$

e$.$Merchandise inventory costing $$55,000$is purchased on account. The company uses the perpetual inventory system.

f$.$On January $25,2022,$$$25,000$is borrowed from a local bank, and a note payable is signed.

g$.$On January $20,2022,$a customer deposits $$2,200$for February delivery of shipment of lumber

h$.$Sales on account for January $2022$are $$57,000.$The cost of merchandise sold is $$28,500.$

i $$15,000$is collected on account from customers.

j$.$$$20,000$is paid on account to vendors

k$.$Salaries of $$3,500$are paid to employees for January. Federal Withholding is $$900,$State Withholding is $$450$social security is $6\mathrm{.}2\%$and Medicare is $1\mathrm{.}45\%$of gross wages

l$.$On January $31,2022,$a bill for $$1,500$is received from the local utility company for the month of January.

m On January $30,2022$A customer has requested that the company convert his account receivable of $20,000$to a note and the company agrees.

n On December $15,2022$the corporation declares cash dividends of $1,000,$payable on January $30,2023$