Sunny Valley Stables Inc. was established on April 1. 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 are provided for your review. a. Received contributions from five investors of $320,000 in cash ($64,000 each). b. Built a barn for $190,000; paid half the amount in cash on April 1 and signed a three-year note payable for the balance. c. Provided $17,660 in animal care services for customers, all on credit. d. Rented stables to customers who cared for their own animals; received cash of $15,360. e. Received from a customer $2,100 to board her horse in May, June, and July (Record as Deferred Revenue). f. Purchased hay and feed supplies on account for $3,810. g. Paid $1,080 in cash for water utilities incurred in the month. h. Paid $2,060 on accounts payable for previous purchases. i. Received $1,240 from customers on accounts receivable. j. Paid $4,960 in wages to employees who worked during the month. k. At the end of the month, prepaid a two-year insurance policy for $4,560. 1. Received an electric utility bill for $1,440 for usage in April; bill will be paid next month. 3. Prepare an unadjusted trial balance as of April 30. SUNNY VALLEY STABLES, INC. Unadjusted Trial Balance Account Titles 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 At April 30 Debit Credit $ 0 $ 0