The transactions of Spade Company appear below. Kacy Spade, owner, invested $17,500 cash in the company in exchange for common stock. The company purchased office supplies for $508 cash. The company purchased $9,678 of office equipment on credit. The company received $2,065 cash as fees for services provided to a customer. The company paid $9,678 cash to settle the payable for the office equipment purchased in transaction c. The company billed a customer $3,710 as fees for services provided. The company paid $530 cash for the monthly rent. The company collected $1,558 cash as partial payment for the account receivable created in transaction f. The company paid a $1,200 cash dividend to the owner (sole shareholder). Prepare the Trial Balance. Use May 31 as its report date.