Musical Instruments Company Sells Musical Instruments Determine the Balance in the Cash Account and Prepare the Month

Musical Instruments Company sells musical instruments.On December 31,2019,after its first month of business,the sole proprietorship had the following balances in its accounts,listed alphabetically.
$$\begin{array} { | l | r | } \hline \text { Accounts Receivable } & \$ 5,000 \\\hline \text { Accounts Payable } & 15,000 \\\hline \text { Advertising Expense } & 2,000 \\\hline \text { Building } & 16,500 \\\hline \text { Cash } & ? \\\hline \text { Torgensen, Capital } &5,000 \\ \hline \text { Torgensen, Withdrawals } & 1,200\\\hline \text { Equipment } & 2,000 \\\hline \text { Land } & 70,000 \\\hline \text { Notes Payable } & 60,000 \\\hline \text { Office Supplies } & 3,400 \\\hline \text { Prepaid Rent } & 1,200 \\\hline \text { Salaries Expense } &4,000 \\\hline \text { Service Revenue } & 72,000 \\\hline \text { Utilities Expense } &4,100\end{array}$$ Determine the balance in the cash account and prepare the trial balance.