The accounts of Specialty Deck Service, Inc., follow with their normal balances at April 30, 2018. The accounts are listed in no particular order.

Requirements

1. Prepare the company’s trial balance at April 30, 2018, listing accounts in proper sequence, as illustrated in the chapter. For example, Accounts Receivable comes before Equipment. List the expense with the largest balance first, the expense with the next largest balance second, and so on.

2. Prepare the financial statement for the month ended April 30, 2018, which will show the company the results of operations for the month.

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Balance Account Account Balance Common stock... Accounts payable Service revenue. Dividends. Utilities expense Accounts receivable. Delivery expense Retained earnings.. Salary expense.. $ 3,100 2,300 5,300 $ 16,200 4,300 .......... 20,500 30,800 21,000 19,200 Equipment.. Note payable . 700 7,800 8,400 Cash..