Melody Instruments Company sells musical instruments.

On December 31, 2017, after its first month of business, Melody Instruments had the following balances in its accounts, listed alphabetically.

Accounts Receivable	$5,000
Accounts Payable	15,000
Accumulated Depreciation-Building	6,500
Advertising Expense	2,000
Building	26,500
Cash	????
Cost of Goods Sold	100,000
L. Melody, Capital	50,000
L. Melody, Withdrawals	1,200
Equipment	2,000
Land	60,000
Notes Payable	50,000
Office Supplies	3,400
Salaries Expense	4,000
Sales Revenue	172,000
Utility Expense	4,100

Determine the balance in the cash account and prepare the trial balance