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	16,500
Cash	?
Common Stock	50,000
Dividends	1,200
Equipment	2,000
Land	70,000
Notes Payable	60,000
Office Supplies	3,400
prepaid rent	1,200
Salaries Expense	4,000
Service Revenue	72,000
Utility Expense	4,100

a- Determine the balance in the cash account

b- prepare the trial balance.