Yi Min started an engineering firm called Min Engineering. He began operations and completed seven transactions in May, which included his initial investment of $21,000 cash. After those seven transactions, the ledger included the following accounts with normal balances.

Cash$40,922 Office supplies 1,060 Prepaid insurance 5,000 Office equipment 13,600 Accounts payable 13,600 Y. Min, Capital 21,000 Y. Min, Withdrawals 4,128 Engineering fees earned 38,000 Rent expense 7,890

Prepare a trial balance for this business as of the end of May. (The items in the Trial Balance should be grouped as follows: Assets, Liabilities, Equity, Revenues and Expenses.)