The transactions of Spade Company appear below.

Kacy Spade, owner, invested $17,750 cash in the company in exchange for common stock.

The company purchased office supplies for $515 cash.

The company purchased $9,816 of office equipment on credit.

The company received $2,095 cash as fees for services provided to a customer.

The company paid $9,816 cash to settle the payable for the office equipment purchased in transaction c.

The company billed a customer $3,763 as fees for services provided.

The company paid $515 cash for the monthly rent.

The company collected $1,580 cash as partial payment for the account receivable created in transaction f.

The company paid a $900 cash dividend to the owner (sole shareholder).

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