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Rickys Piano Rebuilding Company has been operating for one year. On January 1, at the start of its second year, its income statement accounts had zero balances and its balance sheet account balances were as follows:

Cash	$	7,250	Accounts Payable	$	12,350
Accounts Receivable		33,000	Unearned Revenue (deposits)		4,200
Supplies		1,750	Notes Payable		40,750
Equipment		10,500	Common Stock		11,000
Land		6,650	Retained Earnings		18,350
Building		27,500

Following are the January 2013 transactions:

a.	Received a $900 deposit from a customer who wanted her piano rebuilt in February.
b.	Rented a part of the building to a bicycle repair shop; $600 rent received for January.
c.	Delivered five rebuilt pianos to customers who paid $12,300 in cash.
d.	Delivered two rebuilt pianos to customers for $6,900 charged on account.
e.	Received $4,900 from customers as payment on their accounts.
f.	Received an electric and gas utility bill for $410 for January services to be paid in February.
g.	Ordered $825 in supplies.
h.	Paid $1,400 on account in January.
i.	Paid $17,700 in wages to employees in January for work done this month.
j.	Received and paid cash for the supplies in (g).

***QUESTION***

***Prepare an unadjusted trial balance at the end of January.***