Presented below is information related to Hammond Real Estate Agency Oct. 1 Lia Berge begins business as a real estate agent with a cash investment of $30,000 Oct. 2 Paid rent, $700, on office space. Oct. 3 Purchases office equipment for $2,800, on account. Oct. 6 Sells a house and lot for Hal Smith; bills Hal Smith $4,400 for realty services performed. Oct. 27 Pays $1,100 on the balance related to the transaction of October 3. Oct. 30 Receives bill for October utilities, $130 (not paid at this time). Question: Prepare a trial balance at April 30, 2017.