The trial balance of Sam Mitchell, CPA, is dated March 31, 2017: (Click the icon to view the March 31 trial balance.) During April, the business completed the following transactions: A (Click the icon to view the transactions.) Read the requirements. Data Table Trial Balance March 31, 2017 Account Title Cash $ Balance Debit Credit 15,000 14,500 1,500 Accounts Receivable Office Supplies Furniture Automobile Land Accounts Payable Unearned Revenue Common Stock Dividends 17,000 $ 5,700 40.050 Service Revenue Salaries Expense 8.800 Rent Expense 5,600 950 54,550 $ 54,550 ontinu Print Done * More Info Apr. 4 Collected $3,500 cash from a client on account. 8 Performed tax services for a client on account, $6,300. 13 Paid $3,300 on account. 14 Purchased furniture on account, $4,400. 15 Mitchell contributed his personal automobile to the business in exchange for common stock. The automobile had a market value of $8,500. 18 Purchased office supplies on account, $1,400. 19 Received $3,150 for tax services performed on April 8. 20 Paid cash dividends of $6,000. 21 Received $4,200 cash for consulting work completed. 24 Received $1,400 cash for accounting services to be completed next month. 27 Paid office rent, $1,700. 28 Paid employee salary, $2,100. Requirement 2. The four-column lediger counts listed in the trial balance together with their balances as of March 31, have been opened for you and the following our bes: Cast Account Rec t o 13; Furniture, 14. Automobile, 1: Land. 16 Accounts Payable 21: Uneamed Revenue 22: Common Stock 3: Dividends 33 Service Revenue 41: Salaries pense ; and Rat e 52. Post the jou rnesou.com in the ledger, using dates, account numbers, journal references and posting references. Assume the jumalates were recorded on page of the journal Compute the new balance for each o t her on the son) Requirement 3. Prepare the trial balance of Sam Mitchell, CPA, at April 30, 2017