Ricky's Piano Rebuilding Company has been in business for a year. On January 1, at the beginning of the second year, there is a zero balance in the income statement accounts, and the balance sheet account balances are as follows:

in advance	$	6.000		Accounts payable	$	8.000
Accounts receivable		25.000		Deferred Income (deposit)		3.200
Supply		1.200		Debt Securities (long-term)		40.000
Equipment		8.000		stock		8.000
Kara		6.000		Retained earnings		9.000
Bina		22.000

January transactions are as follows:

1. a. He received a $500 deposit from a customer who wanted his piano rebuilt in February.
2. b. He leased part of the building to a bicycle repair shop; A rent of $300 was received for the month of January.
3. c. It delivered five rebuilt pianos to customers paying $14,500 in cash.
4. d. He delivered two reconstructed pianos to customers for the $7,000 deducted from the account.
5. e. $6,000 was charged to their account from customers.
6. f. For services in January, a $350 electricity and gas bill was received to be paid in February.
7. g. I ordered supplies for $800.
8. h. He paid $1,700 into the account in January.
9. i. He paid employees $10,000 in January for work done this month.
10. j. Cash received and paid for materials in (g) .

4. Prepare an unadjusted trial balance on January 31st.