The T Account Balances for the Accounts of Rya's Planning

The T account balances for the accounts of Rya's Planning Services as of January 31, 2013 are listed below. $$\begin{array} { l r } \text { Cash } & \$ 21,500 \\\text { Accounts Receivable } & 17,500 \\\text { Office Supplies } & 500 \\\text { Equipment } & 15,000 \\\text { Accounts Payable } & 9,750 \\\text { Rya Page, Capital } & 28,200 \\\text { Rya Page, Drawing } & 5,000 \\\text { Planning Fees Income } & 26,250 \\\text { Office Supplies Expense } & 200 \\\text { Rent Expense } & 800 \\\text { Salaries Expense } & 3,000 \\\text { Utilities Expense } & 700\end{array}$$
-Using the information given for Rya's Planning Services, create a Trial Balance as of January 31, 2013.