Requirement 3. Prepare the trial balance of

Steven MerkSteven Merk,

CPA, at

AprilApril

3030,

20182018.

Steven Merk, CPA
Trial Balance
April 30, 2018
		Balance
	Account Title	Debit	Credit
	Total

Steven Merk, CPA

Trial Balance

March 31, 2018

Balance

Account Title

Debit

Credit

Cash

$16,000

Accounts Receivable

11,500

Office Supplies

1,400

Land

19,000

Furniture

0

Automobile

0

Accounts Payable

$5,600

Unearned Revenue

0

Merk, Capital

31,900

Merk, Withdrawals

0

Service Revenue

16,000

Salaries Expense

4,600

Rent Expense

1,000

Total

$53,500

$53,500

4		Collected $ 3 comma 500$3,500 cash from a client on account.
	8		Performed tax services for a client on account, $ 4 comma 900$4,900.
	13		Paid $ 2 comma 200$2,200 on account.
	14		Purchased furniture on account, $ 4 comma 400$4,400.
	15		MerkMerk contributed his personal automobile to the business in exchange for capital. The automobile had a market value of $ 12 comma 000$12,000.
	18		Purchased office supplies on account, $ 1 comma 200$1,200.
	19		Received $ 2 comma 450$2,450 for tax services performed on AprilApril 8.
	20		MerkMerk withdrew cash of $ 2 comma 500$2,500.
	21		Received $ 3 comma 200$3,200 cash for consulting work completed.
	24		Received $ 1 comma 500$1,500 cash for accounting services to be completed next month.
	27		Paid office rent, $ 1 comma 300$1,300.
	28		Paid employee salary, $ 1 comma 400$1,400.

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