Prepare a trial balance with the following information provided:
01-dec Cash 15000
Office Equipment 5000
L. Matson, Capital 20000
- Owner invested in business

02-dec Office Equipment 1200
Accounts payable 1200
- Purchased office equipment and supplies on credit

03-dec Office Supplies 300
Accounts Payable 300

04-dec Cash 900
Fees Earned 900
- Rendered services for cash

08-dec Accounts Receivable 1700
Fees Earned 1700
- Rendered services on account

10-dec Accounts payable 300
Cash 300
- Paid amount owed for supplies

14-dec Prepaid Insurance 960
Cash 960
- Paid insurance premium for one year

18-dec Cash 1700
Accounts Receivable 1700
- Received payment on account

27-dec L. Matson, Withdrawals 650
Cash 650
- Owner withdrew cash

30-dec Utility Expense 175
Cash 175
- Paid utility bills

30-dec Cash 2000
Unearned Fees 2000