The trial balance of John's Post Services Inc. as of January 1, 2017 had the following normal balances: 1. Cash $74,210 2. Accounts receivable $13,500 3. Supplies $200 4. Prepaid rent $3,200 5. Merchandise inventory (24 @ $265; 1 @ $260) $6,620 6. Land $4000 7. Accounts payable $1,950 8. Unearned revenue $980 9. Salaries payable $1,000 10. Common stock $50,000 11. Retained earnings $47,800 The following transactions took place during 2017 for John's Post Services: 1. Paid the salaries payable from 2016. 2. On March 1, 2017, John established a $100 petty cash fund to handle small expenditures. 3. Paid $4,800 on May 1, 2017, for one year's lease on the company van in advance. 4. Paid $7,200 on May 2, 2017 for one year's office rent in advance. 5. Purchased $400 of supplies on account. 6. Purchased 100 alarm systems for $28,000 cash during the year. 7. Sold 102 alarm systems for $57,120. All sales were on account. 8. Paid $2,100 on accounts payable during the year. 9. Replenished the petty cash fund on August 1. At this time, the petty cash fund had only $7 of currency left. It contained the following receipts: office supplies expense $23, cutting grass $55, and miscellaneous $14. 10. Billed $52,000 of monitoring services for the year. 11.Paid installers and other employees a total of $25,000 cash for salaries. 12. Collected $89,300 of accounts receivable during the year. 13.Paid $3,600 of advertising expense during the year. 14.Paid $2,500 of utilities expense for the year. 15. Paid a dividend of $10,000 to the shareholders. Prepare the trial balance as at Dec 31, 2017 for John's Post Services Inc