The following is a trial balance from Mismanaged Ltd. on March 31, 2020 is as follows:

Debit

Credit

Cash

$2,870 dr

Accounts receivable

3,231 dr

Office supplies

800 dr

Equipment

3,800 dr

Accounts payable

$2,666 cr

Unearned revenue

1,200 cr

Common shares

6,000 cr

Retained earnings

2,795 cr

Service revenue

2,380 cr

Salaries and wages expense

3,400 dr

Office expense

940 dr

TOTAL

$ 15,041

$15,041

The following transactions took place in April 2020:

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.

Declared a dividend of $575 on April 31.

1.Prepare the trial balance as at April 30, 2020, assuming that Mismanaged did not record closing entries at the end of March 2020. (Hint: It may be necessary to add one or more accounts to the trial balance.)