The T account balances for the accounts of Ryas Planning Services as of January 31, 2019 are listed below.

Cash	$	22,800
Accounts Receivable		18,800
Office Supplies		600
Equipment		22,000
Accounts Payable		9,970
Rya Page, Capital		29,800
Rya Page, Drawing		6,900
Planning Fees Income		38,500
Office Supplies Expense		390
Rent Expense		990
Salaries Expense		4,900
Utilities Expense		890

Prepare a Trial Balance as of January 31, 2019.