(Transaction AnalysisService Company) Beverly Crusher is a licensed CPA. During the first month of operations of her business (a sole proprietorship), the following events and transactions occurred.

April 2		Invested $32,000 cash and equipment valued at $14,000 in the business.
2		Hired an administrative assistant at a salary of $290 per week payable monthly.
3		Purchased supplies on account $700. (Debit an asset account.)
7		Paid office rent of $600 for the month.
11		Completed a tax assignment and billed client $1,100 for services rendered. (Use Service Revenue account.)
12		Received $3,200 advance on a management consulting engagement.
17		Received cash of $2,300 for services completed for Ferengi Co.
21		Paid insurance expense $110.
30		Paid administrative assistant $1,160 for the month.
30		A count of supplies indicated that $120 of supplies had been used.
30		Purchased a new computer for $6,100 with personal funds. (The computer will be used exclusively for business purposes.)

Instructions

Make a Trail Balance. Please show explanation if possible.