St. Thomas Yacht Services, Inc. had the following transactions during its first month of operations: Dec 2 Dec 4 Dec 7 Dec 8 Dec 9 Dec 12 Dec 15 Dec 17 Dec 18. Dec 22 Dec 23 Dec 25 Dec 26 Dec 29 Dec 30 Dec 31 Borrowed $45,000 from First Bank after signing a 10 year, 4% promissory note. Payments are due on the last day of the month. Journalized the issuance of $60,000 of $1 par value common stock at par. Signed lease and paid the landlord $1,300 rent for the first month. Purchased $13,000 of office furniture on account. Created marketing materials, including a logo. Purchased a one year insurance policy for $2,700. Purchased $1,300 of cleaning supplies on account. Hired 6 employees, who will be paid $10 per hour. Paid $325 to have marketing materials printed. Three employees were sent to distribute marketing materials along Pier 8. Detailed 8 sailboats competing in the Maxi Yacht Rolex Cup this March. The bookkeeper sent an invoice for $13,000. Received $4,500 in deposits to clean two 63 foot yachts. Sent two employees to clean Serendipity, a 56 foot sloop. They spent 3 hours on the job. Paid $60 to employees who cleaned Serendipity and $90 to employees who distributed marketing materials. (Ignore payroll taxes for this problem). Sent a $2,100 invoice to Serendipity's Captain Samantha, less the $700 deposit. Paid First Bank $456 representing $150 in interest plus $306 toward the principal. Complete Step 4 of the Accounting Cycle: Prepare an unadjusted Trial Balance. St. Thomas Yacht Services Unadjusted Trial Balance December 31, 2012 Accounts Submit All Parts Total Debits Credits