After recording the transactions in E 9, prepare a trial balance for Change Repair Service, Inc., as of June 30, 2011.

In E 9, a. Michael Change opened Change Repair Service, Inc., by investing $8,600 in cash and $3,200 in repair equipment in return for 11,800 shares of the company’s $1 par value common stock.

b. Paid $1,600 for the current month’s rent.

c. Purchased repair supplies on credit, $2,200.

d. Purchased additional repair equipment for cash, $1,200.

e. Paid salary to a helper, $1,800.

f. Paid $800 of amount purchased on credit in c.

g. Accepted cash for repairs completed, $7,440.

h. Declared and paid a dividend of $2,000.