XYZ Instruments, Inc. sells musical instruments. On December 31, 2019, after its first month of business, XYZ Instruments, Inc. had the following balances in its accounts, listed alphabetically.

Accounts Receivable

$ 5,000

Accounts Payable

15,000

Advertising Expense

2,000

Building

17,500

Cash

?

Common Stock

200,000

Dividends

6000

Equipment

10,000

Land

350,000

Notes Payable

50,000

Office Supplies

3,700

Salaries Expense

3,000

Service Revenue

45,000

Utilities Expense

4,050

Determine the balance in the cash account and prepare the trial balance.