Joe Smith has decided to start a business, Joe's Lawn mowing services. There is much to do when starting a new business. Here are some transactions that have occurred in the business in April.

a. Received $25,000 cash and a large delivery van with a value of $36,000 from Joe, who was given 4,000 shares of $0.05 par value common stock in exchange.

b. Purchased land with a small office and warehouse by paying $10,000 cash and signing a 10-year mortgage note payable to the local bank for $80,000. The land has a value of $18,000 and the building's value is $72,000..

c. Purchased a new computer from Dell for $2,500 cash and office furniture for $4,000, signing a short-term note payable in six months.

d. Hired a receptionist for the office at a salary of $1,500 per month, starting in May.

e. Paid $1,000 on the note payable to the bank at the end of April(ignore interest).

f. Purchased short-term investments in the stock of other companies for $5,000 cash.

g. Ordered $10,000 of equipment, to be received in May.

Prepare a trial balance in good format on April 30th to check that debits equal credits after the transactions are posted to the T-accounts.