The transactions of Spade Company appear below.

1. Kacy Spade, owner, invested $13,250 cash in the company in exchange for common stock.
2. The company purchased office supplies for $384 cash.
3. The company purchased $7,327 of office equipment on credit.
4. The company received $1,564 cash as fees for services provided to a customer.
5. The company paid $7,327 cash to settle the payable for the office equipment purchased in transaction c.
6. The company billed a customer $2,809 as fees for services provided.
7. The company paid $515 cash for the monthly rent.
8. The company collected $1,180 cash as partial payment for the account receivable created in transaction f.
9. The company paid a $1,000 cash dividend to the owner (sole shareholder).

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