Yi Min started an engineering firm called Min Engineering. He began operations and completed seven transactions in May, which included his initial investment of $18,000 cash. After those seven transactions, the ledger included the following accounts with normal balances.

Cash	$ 37,641
Office Supplies	890
Prepaid Insurance	4,600
Office Equipment	12,900
Accounts Payable	12,900
Y. Min, Capital	18,000
Y. Min, Withdrawals	3,329
Engineering Fees Earned	36,000
Rent Expense	7,540

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). Complete this task on an excel spreadsheet in proper form