Prepare a trial balance at May $31,2023.$

May $1$ Invested $$70,000$ in cash and office equipment that had a fair value of $$43,000$ in the business.

$1$ Prepaid $$12,900$ cash for three months$$ rent for an office.

$2$ Made credit purchases of office equipment for $$21,500$ and office supplies for $$4,300.$

$6$ Completed a report on hiring solutions for a client and collected $$7,500$ cash.

$9$ Completed a $$15,500$ project implementing a training program for a client, who will pay within $30$ days.

$10$ Paid half of the account payable created on May $2.$

$19$ Paid $$7,000$ cash for the annual premium on an insurance policy.

$22$ Received $$12,300$ as partial payment for the work completed on May $9.$

$25$ Developed a performance review process for another client for $$4,780$ on credit.

$25$ Paid wages for May totalling $$31,500.$

$31$ Withdrew $$4,500$ cash from the business to take a trip to Paris in June.

$31$ Purchased $$1,350$ of additional office supplies on credit.

$31$ Paid $$1,350$ for the month$$s utility bill.