The T-accounts below summarize the ledger of Wheeling Gardening Company, Inc. at the end of the first month of operations.

Prepare a trial balance at April 30, 2014.

Date Account Titles and Explanation Debit Credit Apr. 1 Cash 15800 Common Stock 1580 Ap 4 Supplies 6,500 Accounts Payable 6,50 Apr. 7 ounts Receivable 4,530 Service Revenue 4,530 Apr. 12 Cash 680 Service Revenue 68 Apr. 15Salaries and Wages Ex 900 Cash ounts Payable Cash 900 Apr. 25 3,630 3.630 Apr. 29 |Cash 710 Accounts Receivable 710 Apr. 30 |Cash 820 Unearned Service Re 82