The transactions of Spade Company appear below.

1. K. Spade, owner, invested $17,000 cash in the company in exchange for common stock.
2. The company purchased supplies for $493 cash.
3. The company purchased $9,401 of equipment on credit.
4. The company received $2,006 cash for services provided to a customer.
5. The company paid $9,401 cash to settle the payable for the equipment purchased in transaction c.
6. The company billed a customer $3,604 for services provided.
7. The company paid $525 cash for the monthly rent.
8. The company collected $1,514 cash as partial payment for the account receivable created in transaction f.
9. The company paid a $800 cash dividend to the owner (sole shareholder).

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

Note: Hint: Accounts must be listed in financial statement order: Assets first, followed by liabilities, equity, revenues and expenses.

\begin{tabular}{|l|l|l|} \hline \multicolumn{2}{|c|}{ SPADE COMPANY } & \\ \hline \multicolumn{2}{|c|}{ Trial Balance } & \\ \hline & May 31 & \\ \hline & Debit & Credit \\ \hline & & \\ \hline & & \\ \hline Accounts payable & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline Totals & & \\ \hline \end{tabular}