Hajun Company started its business on May 1, 2019. The following transaction occurred during the month of May. Prepare a trail balance entry for:

A. The owners invested $5,000 from their personal account to the business account.

B. Paid rent $400 with check #101.

C. Initiated a petty cash fund $200 check #102.

D.Received $400 cash for services render.

E. Purchased office supplies for $90 with check #103.

F. Purchased computer equipment $1,000, paid $350 with check # 104 and will pay the remainder in 30 days.

G. Received $500 cash for services rendered.

H. Paid wages $250, check #105.

I. Petty cash reimbursement office supplies $25, maintenance expense $125, miscellaneous expense $35. Cash on hand $18. Check #106.

J. Increased Petty Cash by $50, check #107.