Create the Trial Balance for Be Jeweled, Inc. as of June 30, 2017 in proper form. (12.5 points--graded for accuracy and format, including Excel spreadsheet links and formulas)

Transactions:
1	1/2/2017	Issued 7,100 shares of stock to investors consisting of friends and family. Shares were sold at par value of $21 each.
2	2/1/2017	Paid $2,400 in cash to purchase display equipment for the jewelry showroom.
3	2/1/2017	Puchased a building for office, workshop, and retail space for $348,000. They paid 35% down in cash and signed a 20 year mortgage note with a 4.5% interest rate for the rest. Principal and interest payments will be made annually.
4	2/1/2017	Purchased inventory on account for $66,350.
5	2/1/2017	The company purchased a twelve month insurance policy and paid cash in advance of $2,100.
6	2/26/2017	Recorded jewelry sales to a local art gallery, sold on account for $8,500.
7	4/1/2017	Received a 5 year loan of $260,000, requiring annual payments, from the bank. The annual interest rate was 4.75%.
8	4/2/2017	Paid $42,000 of the Account Payable for the inventory to the supplier.
9	4/30/2017	The company received a cash payment of $5,505 from the sales on account from the local art gallery.
10	6/30/2017	Jewelry sales in cash for February through June 30th were $62,835.
11	6/30/2017	Cost of Goods Sold for the February through June 30th sales (cash and credit) were $30,340.
12	6/30/2017	Salaries and wages expense for February through June 30th combined was $28,065. Of this total, $24,530 was paid in cash and the rest will be paid in July.
13	6/30/2017	The company records depreciation monthly. The building has a useful economic life of 40 years and the company uses the straight line depreciation method. Pay attention to the purchase date!
14	6/30/2017	The company records depreciation monthly. The display equipment has a useful economic life of 10 years and the company uses the straight line depreciation method.
15	6/30/2017	Insurance expense for Feb through June 30th is 5/12 of the amount paid in advance.
16	6/30/2017	The company accrued interest expense for the first five months they held the mortgage and the first three months they held the bank loan.