In June 2013, Wendy Winger organized a corporation to provide aerial photography services. The company, called Aerial Views, began operations immediately. Transactions during the month of June were as follows:

June 1	The corporation issued 60,000 shares to Wendy Winger in exchange for $60,000 cash.
June 2	Purchased a plane from Utility Aircraft for $220,000. Made a $40,000 cash down payment and issued a note payable for the remaining balance.
June 4	Paid Woodrow Airport $2,500 to rent office and hangar space for the month.
June 15	Billed customers $8,320 for aerial photographs taken during the first half of June.
June 15	Paid $5,880 in salaries earned by employees during the first half of June.
June 18	Paid Hannigan's Hangar $1,890 for maintenance and repair services on the company plane.
June 25	Collected $4,910 of the amounts billed to customers on June 15.
June 30	Billed customers $16,450 for aerial photographs taken during the second half of the month.
June 30	Paid $6,000 in salaries earned by employees during the second half of the month.
June 30	Received a $2,510 bill from Peatree Petroleum for aircraft fuel purchased in June. The entire amount is due July 10.
June 30	Declared a $2,000 dividend payable on July 15.

The account titles used by Aerial Views are:

Cash	Retained Earnings
Accounts Receivable	Dividends
Aircraft	Aerial Photography Revenue
Notes Payable	Maintenance Expense
Accounts Payable	Fuel Expense
Dividends Payable	Salaries Expense
Share Capital	Rent Expense

d.	Prepare a trial balance dated June 30, 2013. (Omit the "$" sign in your response.)

AERIAL VIEWS Trial Balance June 30, 2013
(Click to select)Accounts payableRent expenseDividends payableNotes receivableNotes payableCash	$
(Click to select)Dividends payableAccounts receivableNotes receivableAccounts payableNotes payableAerial photography revenue
(Click to select)AircraftShare capitalNotes payableNotes receivableDividends payableAccounts payable
(Click to select)Accounts receivableNotes receivableNotes payableCashFuel expenseAircraft		$
(Click to select)Notes receivableSalaries expenseCashAccounts payableFuel expenseAccounts receivable
(Click to select)Salaries expenseNotes receivableFuel expenseCashDividends payableAccounts receivable
(Click to select)Salaries expenseAccounts receivableFuel expenseNotes receivableShare capitalCash
(Click to select)Accounts receivableRetained earningsCashNotes receivableFuel expenseAircraft
(Click to select)Aerial photography revenueShare capitalNotes payableAccounts payableNotes receivableDividends
(Click to select)CashAerial photography revenueAircraftAccounts receivableFuel expenseNotes receivable
(Click to select)Maintenance expenseSalaries expenseFuel expenseShare capitalRent expenseNotes receivable
(Click to select)Share capitalNotes receivableRent expenseMaintenance expenseFuel expenseSalaries expense
(Click to select)Maintenance expenseNotes receivableShare capitalRent expenseFuel expenseSalaries expense
(Click to select)Fuel expenseSalaries expenseNotes receivableShare capitalMaintenance expenseRent expense
	$	$

e.	Using figures from the trial balance prepared in part d, compute total assets, total liabilities, and shareholders' equity. (Omit the "$" sign in your response.)

Total assets	$
Total liabilities	$
Total shareholders' equity	$