Create a trial balance using the information below.

September 1Started a plumbing repair business by making a $100,000 deposit in a company bank account, in exchange for 20,000 shares of $5 par value common stock.September 1Purchased insurance for the year and paid $3,000 cash.September 2Paid monthly rent with $3,500 cash on a warehouse to store the plumbing equipment.September 5Purchased plumbing equipment for $25,000, making a $5,000 down payment and placing $20,000 on account. September 6Purchased supplies for $2,000 on account. September 7Paid $750 cash for advertising in local newspapers.September 10Received $15,000 in cash for plumbing services provided. September 12Paid $5,000 for plumbing equipment previously purchased on account on September 5th. September 15Provided plumbing services on account for $2,500.September 23Received $22,000 in cash for plumbing services provided. September 25Received $1,500 cash for plumbing services performed on account on September 15th.September 28Paid $500 cash for a utility bill.September 30Paid cash dividends of $1,000.September 30One month's insurance expired.September 30The inventory of supplies showed a balance of $1,200 on hand at the end of the month.

111Cash $ 115Accounts Receivable$ 117Supplies $ 119Prepaid Insurance$ 144Equipment$ 170Supplies $ Accounts Payable $ 311Common Stock $ 313Dividends$ 411Service Revenue $ 510Insurance Expense$ 511Rent Expense $ 512Advertising Expense$ 514Supplies Expense$ 517Utility Expense$