The T-accounts of Kayla Spa follow as of May 31, 2025. View the T-accounts.

 Required:

 Prepare Kayla Spa's unadjusted trial balance as of May 31, 2025. 

 

ASSETS Cash 27,000 15,000 2,700 100 1,100 5,300 1,100 3,000 Accounts Receivable 4,200 1,100 Land 18,000 Building 36,000 Equipment 22,000 LIABILITIES Salaries Payable 100 4-100 Notes Payable 5,300 36,000 Kayla, Capital 27,000 22,000 EQUITY Kayla, Service Withdrawals Revenue 1.100 4,200 2.700 Salaries Expense 2,000 4,100 Property Tax Expense 700 Advertising Expense 360