Refer to Exercise.
Apr 1 Received $19,600 and issued common stock.
2 Purchased $900 of office supplies on account.
4 Paid $14,600 cash for land to use as a building site.
6 Performed service for customers and received cash of $2,500.
9 Paid $200 on accounts payable.
17 Performed service for UPS on account totaling $1,200.
23 Collected $900 from UPS on account.
30 Paid the following expenses: salary, $1,900; rent, $1,400.

Requirements
1. Post the entries to the ledger, using T-accounts. Key transactions by date. Date the ending balance of each account April 30.
2. Prepare the trial balance of Green Tree Cellular, Inc., at April 30, 2010.
3. How much are total assets, total liabilities, and total shareholders equity on April 30?