The transactions completed by Revere Courier Company during December 2016, the first month of the fiscal year, were as follows: |Dec. |1. |Issued Check No. 210 for December rent, $4,500. |2. |Issued Invoice No. 940 to Carter Co., $1,980. |3. |Received check for $5,100 from Taylor Co. in payment of account. |5. |Purchased a vehicle on account from Baltimore Transportation, $39,500. |6. |Purchased office equipment on account from Ashley Computer Co., $4,800. |6. |Issued Invoice No. 301 to Downing Co., $5,680. |9. |Issued Check No. 211 for fuel expense, $800. |10. |Received cash from Sawyer Co. in payment of $4,850 invoice. |10. |Issued Check No. 212 for $360 to Complete Office Inc. in payment of invoice. |10. |Issued Invoice No. 302 to Jones Co., $2,140. |11. |Issued Check No. 213 for $3,240 to Economy Supply Co. in payment of account. |11. |Issued Check No. 214 for $650 to Paley Co. in payment of account. |12. |Received check from Carter Co. in payment of $1,980 invoice of December 2. |13. |Issued Check No. 215 to Baltimore Transportation in payment of $39,500 balance of December 5. |16. |Issued Check No. 216 for $40,900 for cash purchase of a vehicle. |16. |Cash fees earned for December 1-16, $21,700. |17. |Issued Check No. 217 in payment for miscellaneous administrative expense, $600. |18. |Purchased maintenance supplies on account from Economy Supply co., $1,750. |19. |Purchased the following on account from Marshall Co.: maintenance supplies, $1,500; office supplies, $325. |20. |Issued Check No. 218 in payment of advertising expense, $1,990. |20. |Used $3,600 maintenance supplies to repair delivery vehicles. |23. |Purchased office supplies on account from Complete Office Inc., $440. |24. |Issued Invoice No. 303 to Sawyer Co., $6,400. |24. |Issued Check No. 219 to Heyward as a personal withdrawal, $3,200. |25. |Issued Invoice No. 304 to Downing Co., $5,720. |25. |Received check for $4,100 from Taylor Co. in payment of balance. |26. |Issued check No. 620 to Austin Computer Co. in payment of $4800 invoice of Dec 6. |30. |Issued check No 621 for monthly salaries as follows, $16,900; office salaries, $7600. |31. |Cash Fees earned for December 17-31, $19,700. |31. |Issued check No. 622 in payment of office supplies, $310 Required: Prepare the Trial Balance at December 31, 2016.