The chart below is a General Journal that reflects accounts made for foregoing transactions in the accounts. Use this General Journal to create a Trial Balance.

GENERAL JOURNAL Date Debit Credit
Dec.
1.	Cash			$ 65,000.00
		Common stock			$ 65,000.00
	( To record issuance of common stock. )
2.	Rent expense			5,000
		Advertising expense			5,000
	( To record payment of office rent. )
3.	Advertising expense			550
		Accounts payable			550
	( To record purchase on account for T-shirts used for advertising. )
4.	Accounts payable			475
		Cash			475
	( To record payment owed on account. )
5.	Cash			2,800
		Wants ad revenue			2,800
	( To record collection want ad revenue. )
6.	Delivery expense			810
		Cash			810
	( To record payment to post office for bulk mailing. )
7.	Accounts receivable			6,300
		Advertising revenue			6,300
	( To record billing for advertising. )
8.	Delivery expense			70
		Cash			70
	To record payment for courier service. )
9.	Printing expense			3,900
		Cash			3,900
	( To record payment for printing. )
10.	Cash			4,570
		Want ad revenue			4,570
	( To record the collection of want ad revenue. )
11.	Utility expense			510
		Accounts payable			510
	( To record the December utilities invoice. )
12.	Printing expense			4,400
		Cash			4,400
	( To record payment for printing. )
13.	Salaries expense			6,100
		Cash			6,100
	( To record payment of salaries. )
14.	Accounts receivable			8,950
		Advertising revenue			8,950
	( To record billings for advertising revenue. )
15.	Delivery expense			630
		Cash			630
	(To record payment to the post office for bulk mailing. )
16.	Delivery expense			90
		Cash			90
	( To record payment for courier service. )
17.	Cash			5,100
		Accounts receivable			5,100
	( To record collection of receivables. )
18.	Office equipment			3,100
		Notes payable			3,100
	( To record purchase of fax machine. )

QUESTION:

Prepare a Trial Balance Sheet accordingly.