Chapter 2, Problem 2.25AE

(Learning Objective 5: Construct and use a trial balance) The accounts of Deluxe Patio Service, Inc., follow with their normal balances at April 30, 2018. The accounts are listed in no particular order.

Account	Balance	Account	Balance
Dividends.......................	$ 3,300	Common stock.............	$ 16,700
Utilities expense.............	2,100	Accounts payable.........	4,600
Accounts receivable........	5,900	Service revenue.............	20,700
Delivery expense............	300	Equipment....................	30,600
Retained earnings...........	6,300	Note payable................	21,300
Salary expense................	8,300	Cash.............................	19,300

Requirements

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