Prepare the Unadjusted Trial Balance

April 1, 2016		The stockholders purchase 7,500 shares of $10 par value stock. Total cash received is $75,000.
April 1, 2016		The company took a $30,000 business loan from a local bank. The loan is
		"interest only" loan for three years at a fixed rate of 10%. A ballon payment of the
		principal will be due in 3 years. The montly interest payment is due by the 10th
		of the following month.
April 1, 2016		Management rents a combination office and garage facility for $1,000 per month and pays
April 1, 2016		Purchased a truck valued at $45,000 with a $15,000 down payment and a 4-year $30,000 note payable
April 1, 2016		Purchased used equipment and trailers for $25,000 cash. The equipment and trailers have a 5-year useful life
April 2, 2016		Purchased on account Lawn & Garden Supplies in the amount of $6,000 from Wintergreen Garden Center.
April 4, 2016		Dorsey contracted with two local businesses, Preston Hill B & B and Grace's Diner to provide monthly llandscaping service at a rate
		of $650 per month. Dorsey Landscape will bill the businesses at the end of each month.
April 6, 2016		Purchased $500 of office supplies on account from ABC Office Supply.
April 8, 2016		Paid invoice from Insurance company for 4 months of coverage beginning April 1, 2015
April 10, 2016		Receipts of cash from landscaping services in the amount of $5,200 were deposited to bank.
April 14, 2016		Paid 1/2 of amount owed to Wintergreen Garden Center.
April 16, 2016		Paid $1,200 in wage expense for the period April 1 - April 15, 2015.
Aprl 19, 2016		Paid ABC Office Supply invoice for purchases on April 6, 2016.
April 20, 2016		Received $7,500 in cash and checks for landscaping services rendered.
April 24, 2016		Returned $500 worth of lawn and garden supplies to Wintergreen Garden Center and received
		credit on account.
April 25, 2016		Received $1,000 advance deposit from customer for landscaping work to be stared in May 2016.
April 28, 2016		Paid remaining balance owed to Wintergreen Garden Center.
April 30, 2016		Truck Payment # 1 - Total $690.88 (Principal = $565.88; Interest = $125.00)
April 30, 2016		Paid $1,400 in wages expense for the period April 16 - April 30, 2016.
April 30, 2016		Pay credit card in full with the following charges incurred in April 2016: Gasoline - $625; Equipment
April 30, 2016		Sent invoices to Grace's Diner and Preston Hill B & B for monthly lawn service.
April 30, 2016		Paid dividends to shareholders in the amount of $500.