Elite Realty acts as an agent in buying, selling, renting, and managing real estate. The unadjusted trial balance on March 31, 2018, follows:

Elite Realty
Unadjusted Trial Balance
March 31, 2018
Account No.		Debit Balances	Credit Balances
11	Cash	12,590
12	Accounts Receivable	29,340
13	Prepaid Insurance	1,430
14	Office Supplies	860
16	Land
21	Accounts Payable		8,300
22	Unearned Rent
23	Notes Payable
31	Common Stock		10,000
32	Retained Earnings		17,200
33	Dividends	1,000
41	Fees Earned		143,120
51	Salary and Commission Expense	106,210
52	Rent Expense	14,310
53	Advertising Expense	8,440
54	Automobile Expense	2,580
59	Miscellaneous Expense	1,860
		178,620	178,620

The following business transactions were completed by Elite Realty during April 2018:

Apr. 1.	Paid rent on office for month, $4,810.
2.	Purchased office supplies on account, $1,250.
5.	Paid annual insurance premiums, $3,460.
10.	Received cash from clients on account, $24,060.
15.	Purchased land for a future building site for $86,600, paying $9,500 in cash
	and giving a note payable for the remainder.
17.	Paid creditors on account, $4,330.
20.	Returned a portion of the office supplies purchased on November 2, receiving
	full credit for their cost, $190.
23.	Paid advertising expense, $1,920.
27.	Discovered an error in computing a commission; received cash from the salesperson
	for the overpayment, $960.
28.	Paid automobile expense (including rental charges for an automobile), $1,440.
29.	Paid miscellaneous expenses, $430.
30.	Recorded revenue earned and billed to clients during the month, $28,870.
30.	Paid salaries and commissions for the month, $5,480.
30.	Paid dividends, $960.
30.	Rented land purchased on November 15 to local merchants association for
	use as a parking lot in December and January, during a street rebuilding program; received advance payment of $2,890.

Required: Prepare an unadjusted trial balance of the ledger as of April 30, 2018. List all accounts in the order of Assets, Liabilities, Stockholders equity, Revenues, and Expenses. If an amount box does not require an entry, leave it blank.

Elite Realty Unadjusted Trial Balance April 30, 2018
	Account No.	Debit Balances	Credit Balances
Cash
Accounts Receivable
Prepaid Insurance
Office Supplies
Land
Accounts Payable
Unearned Rent
Notes Payable
Common Stock
Retained Earnings
Dividends
Fees Earned
Salary and Commission Expense
Rent Expense
Advertising Expense
Automobile Expense
Miscellaneous Expense