The following is a trial balance from Mismanaged Ltd. on March 31, 2018 is as follows:

	Debit	Credit
Cash	$ 2,870
Accounts receivable	3,231
Office supplies	800
Equipment	3,800
Accounts payable		$ 2,666
Unearned revenue		1,200
Common shares		6,000
Retained earnings		2,795
Service revenue		2,380
Salaries and wages expense	3,400
Office expense	940
TOTAL	$ 15,041	$15,041

The following transactions took place in April 2018:

- Payments received from customers on account amounted to $1,320.

- A computer printer was purchased on account for $500.

- Services provided to clients and billed on account amounted to $3,890.

- $400 of supplies was purchased on account in April, and a physical count on April 31 showed that there was $475 of supplies on hand on April 31.

- When the Unearned Revenue account was reviewed, it was found that $825 of the balance was earned in April.

- Salaries and Wages Expense of $670 related to employee services provided in April was not yet recorded as at April 31 (will be paid in May).

- Payments to suppliers on account amounted to $2,125.

- Received invoices totaling $1,160 related to office expenses incurred in April. o Declared a dividend of $575 on April 31.

Required

1. Prepare the trial balance as at April 30, 2018, assuming that Mismanaged did not record closing entries at the end of March 2018. (Hint: It may be necessary to add one or more accounts to the trial balance.)