During the month of May, the following transactions occurred for Sitko Digital Services.

May 1	Billed Value Jewelry Company $6,200, invoice no. 12676, for services rendered.
May 3	Billed All Star Sports, Inc. $4,000, invoice no. 12677, for services rendered.
May 5	Purchased new shop benches for$1,800 on account from System Design Furniture.
May 9	Received the phone bill, $143.
May 12	Collected $450 of the amount due from Howard's Hat Shop.
May 18	Collected $925 of the amount due from Howard's Hat Shop.
May 20	Purchased a fax machine for the office from Houghton Parts, on credit, $575.00.

Sitko Digital Services
Trial Balance
April 30, 202X
Account	Debit	Credit
Cash	6,089
Petty Cash	175
Accounts Receivable	4,100
Prepaid Rent	800
Supplies	150
Computer Shop Equipment	3,500
Accumulated Depreciation, Computer Shop Equipment		201
Office Equipment	800
Accumulated Depreciation, Office Equipment		26
Accounts Payable		740
Sitko, Capital		8,143
Sitko, Withdrawals	1,417
Service Revenue		8,000
Postage Expense	20
Supplies Expense	49
Miscellaneous Expense	10
Total	17,110	17,110

1.	Record the May transactions in the general journal and post them to the general ledger.
2.	Prepare a trial balance as of May 31, 202X.