Use the following accounts in proper sequence. The accounts (all normal balances) were taken from the ledger of Sophie Designs Co. on April 30.

Accounts Payable	$ 4,100	Rent Expense	$11,500
Accounts Receivable	3,450	Salary Expense	14,000
Cash	6,700	Fees Earned	45,425
Sophie Dawson, Capital	17,800	Supplies	3,125
Sophie Dawson, Drawing	7,500	Supplies Expense	1,700
Equipment	14,500	Utilities Expense	4,000
Miscellaneous Expense	850

Required:

Prepare a trial balance of Sophie Designs Co. on April 30.