Required information

[The following information applies to the questions displayed below.] Yi Min started an engineering firm called Min Engineering. He began operations and completed seven transactions in May, which included his initial investment of $21,500 cash. After those seven transactions, the ledger included the following accounts with normal balances.

Cash	$	42,740
Office supplies		880
Prepaid insurance		4,300
Office equipment		15,000
Accounts payable		15,000
Common Stock		21,500
Dividends		3,290
Engineering fees earned		37,000
Rent expense		7,290

Required: 1. Prepare a trial balance for this business as of the end of May.