Kays Delivery Service begun operation in 2020 and the owner of the company Karen Taylor has requested the assistance of your group in the preparation of the companys accounts. The company presented the following chart of accounts for use in the recording of its transactions:

Cash	Service revenue
Accounts receivable	Salary expense
Supplies	Depreciation expense
Prepaid Insurance	Insurance expense
Delivery truck	Fuel expense
Accumulated depreciation	Rent expense
Accounts payable	Supplies expense
Salary payable	Income summary
Unearned service revenue
Kays, Capital
Kays, Drawing

During the period January to December 2020 the company completed the following transactions:

A. Kays Delivery Service began operations by receiving $180,000 cash and a truck valued at $250,000. The business gave Kay capital to acquire these assets.

B. Paid $19,000 cash for supplies.

C. Prepaid insurance, $28,000.

D. Performed delivery services for a customer and received $5,500 cash.

E. Completed a large delivery job, billed the customer $35,500, and received a promise to collect the $35,500 within three (3) months.

F. Paid employees salary, $65,700.

G. Received $15,000 cash for performing delivery services.

H. Collected $12,000 in advance for delivery service to be performed later.

I. Collected $35,500 cash from a customer on account.

J. Purchased fuel for the truck, paying $29,800 with a company credit card. (Credit Accounts payable)

K. Performed delivery services on account, $4,500.

L. Paid office rent, $85,000 for the year.

M. Paid $20,800 on account relating to fuel purchased.

N. Owner withdrew cash of $15,300.

Requirements:

1. Prepare the unadjusted trail balance for the year ended December 31, 2020, based on the info already presented.