Sunny Valley Stables Inc. was established on April 1, 2017. The company provides stables, care for animals, and grounds for riding and showing horses. You have been hired as the new assistant financial controller. The following transactions for April 2017 are provided for your review. a. Received contributions from five investors of $210,000 in cash ($42,000 each). b. Built a barn for $146,000; paid half the amount in cash on April 1 and signed a three-year note payable for the balance. c. Provided $15,460 in animal care services for customers, all on credit. d. Rented stables to customers who cared for their own animals; received cash of $13,380. e. Received from a customer $1,550 to board her horse in May, June, and July (Record as Deferred Revenue). f. Purchased hay and feed supplies on account for $3,260. 9. Paid $860 in cash for water utilities incurred in the month. h. Paid $1,730 on accounts payable for previous purchases. i. Received $1,020 from customers on accounts receivable. j. Paid $4,080 in wages to employees who worked during the month. k. At the end of the month, prepaid a two-year insurance policy for $3,680. 1. Received an electric utility bill for $1,220 for usage in April bill will be paid next month. Required: 1. & 2. Record in the T-accounts the effects of each transaction for Sunny Valley Stables in April, referencing each transaction in the accounts with the transaction letter. All accounts begin with zero balances. Show the unadjusted ending balances in the T-accounts. Cash Accounts Receivable Beg. bal Beg. bal. End. bal. End, bal Supplies Prepaid Insurance Beg, bal Beg. bal. End, bal. End, bal. Barns Accounts Payable Beg. bal. Beg. bal. End. bal. End. bal. Deferred Revenue Long-term Notes Payable Beg. bal Beg. bal. 3. Prepare an unadjusted trial balance as of April 30, 2017. Credit SUNNY VALLEY STABLES, INC. Unadjusted Trial Balance At April 30, 2017 Account Titles Debit Cash Accounts receivable Supplies Prepaid insurance Barns Accounts payable Deferred revenue Long-term notes payable Contributed capital Animal care service revenue Rental revenue Utilities expense Wages expense Totals