Requirement 3. Prepare the unadjusted trial balance of Moon Lodge at December 31, 2023. Account Balances Events Dec. 17 Signed an agreement to let a retired professor move in during the off season for a long stay, beginning today. The monthly rate is $4,800 payable at the beginning of each month. The professor paid $3,150 cash for the remainder of December. 18 Collected a $22,000 note owed to Moon and collected interest of $4,000 cash. 21 Purchased boating equipment for $26,000 from Boats Unlimited. Moon Lodge paid $4,800 cash, provided room rentals for $2,000 to Boats Unlimited, and promised to pay the balance in 60 days. 23 Collected $3,100 cash for rooms for a conference held from December 16 to 23 . 24 Moon Lodge paid $2,600 cash owing on the mortgage. 27 Poppy withdrew $12,000 cash for personal use. 29 Provided meeting rooms to a lawyer for $3,000. The lawyer paid Moon Lodge $1,400 cash and provided legal work for the balance. 31 The accountant discovered that an error had been made in posting an entry to the Guest Revenue account. The entry was correctly journalized, but $5,300 was accidently posted as $3,500 in the account