The transactions of Spade Company appear below.

1. K. Spade, owner, invested $100,750 cash in the company in exchange for common stock.
2. The company purchased supplies for $1,250 cash.
3. The company purchased $10,050 of equipment on credit.
4. The company received $15,500 cash for services provided to a customer.
5. The company paid $10,050 cash to settle the payable for the equipment purchased in transaction c.
6. The company billed a customer $2,700 for services provided.
7. The company paid $1,225 cash for the monthly rent.
8. The company collected $1,125 cash as partial payment for the account receivable created in transaction f.
9. The company paid a $10,000 cash dividend to the owner (sole shareholder).

Prepare the Trial Balance. Use May 31 as its report date.