[The following information applies to the questions displayed below.]

The T account balances for the accounts of Ryas Planning Services as of January 31, 2019 are listed below. Cash $ 22,100 Accounts Receivable 18,100 Office Supplies 850 Equipment 15,000 Accounts Payable 5,160 Rya Page, Capital 29,100 Rya Page, Drawing 6,200 Planning Fees Income 34,250 Office Supplies Expense 320 Rent Expense 920 Salaries Expense 4,200 Utilities Expense 820

Prepare a Trial Balance as of January 31, 2019.