Thermo HVAC Is a Heating and Air Conditioning Service Business

Thermo HVAC is a heating and air conditioning service business.On December 31,2010,after its first month of business,Thermo HVAC had the following balances in its accounts,listed alphabetically.
$\begin{array}{|l|r|}\hline\text { Accounts receivable } & 4,100 \\\hline \text { Accounts payable } & 22,000 \\\hline \text { Advertising expense } & 1,600 \\\hline \text { Building } & 17,000 \\\hline \text { Cash } & ? ? ? \\\hline \text { Capital } & 45,000 \\\hline \text { Withdrawals } & 1,800 \\\hline \text { Equipment } & 1,800 \\\hline \text { Land } & 67,000 \\\hline \text { Note payable } & 58,000 \\\hline \text { Salary expense } & 1,800 \\\hline \text { Service revenue } & 62,000 \\\hline \text { Supplies } & 2,900 \\\hline \text { Utilities expense } & 4,200\\\hline\end{array}$ Determine the balance in the cash account and prepare a trial balance using proper format.
$$\begin{array} { | l | l | l | } \hline \text { Account Title } & \text { Debit } & \text { Credit } \\\hline & & \\\hline & & \\\hline & & \\\hline & & \\\hline & & \\\hline & & \\\hline & & \\\hline & & \\\hline & & \\\hline\end{array}$$