Selected transactions from the journal of Whispering Winds Corp., are presented below. Date Account Titles and Explanation Debit Credit Aug. 1 Cash 60,000 Common Stock 60,000 (Investment of cash for stock) 10 Cash 27,000 27,000 Service Revenue (Received cash for services performed) Equipment 50,000 12 8,000 Cash 42.000 16,000 25 Notes Payable (Purchased office equipment for cash and notes payable) Account Receivable Service Revenue (Billed clients for services performed) 16,000 8,800 31 Cash 8,800 Accounts Receivable (Receipt of cash on account) Prepare a trial balance at August 31, 2020. Whispering Winds Corp. Trial balance August 31, 2020 Debit Credit $ $ $ $ Totals