Problem 3-30 Recording Transactions The trial balance for ShirtCraft, Inc., at January 31 is shown as follows: ShirtCraft, Inc. Trial Balance January 31 Debit $5,600 12,890 9,235 1,500 30,500 Credit Cash Accounts Receivable Supplies Prepaid Rent Equipment Accounts Payable Unearned Revenue Notes Payable Common Stock Service Revenue Salaries Expense Utilities Expense Dividends $ 7,625 6,400 15,000 25,000 9,650 2,300 650 1,000 $63,675 Totals $63,675 During February the following transactions occurred