Please explain

Yi Min started an engineering firm called Min Engineering. He began operations and completed seven transactions in May, which included his initial investment of $22,500 cash. After those seven transactions, the ledger included the following accounts with normal balances. Cash Office supplies Prepaid insurance Office equipment Accounts payable Y. Min, Capital Y. Min, Withdrawals Engineering fees earned Rent expense $ 44,141 940 4,900 12,300 12,300 22,500 3,669 41,000 9,850 Required: 1. Prepare a trial balance for this business as of the end of May. MIN ENGINEERING Trial Balance May 31 Debit Credit Totals $ 0 $ 0