Yi Min started an engineering firm called Min Engineering. He began operations and completed seven transactions in May, which included his initial investment of $18,000 cash. After those seven transactions, the ledger included the following accounts with normal balances. Cash $ 37,641
Office Supplies 890
Prepaid Insurance 4,600
Office Equipment 12,900
Accounts Payable 12,900
Y. Min, Capital 18,000
Y. Min, Withdrawals 3,329
Engineering Fees Earned 36,000
Rent Expense 7,540
Prepare a trial balance for this business as of the end of May. (The items in the Trial Balance should be grouped as follows: Assets, Liabilities, Equity, Revenues and Expenses). Complete this task on an excel spreadsheet in proper form

                                  Trial Balance

Items                                     Group             Debit ($)    Credit ($)

Cash                                      Asset               37641

Office Supplies                     Asset               890

Prepaid Insurance                Asset               4600  

Office Equipment                 Asset               12900

Accounts Payable                Liability                                12900

Capital                                   Equity                                  18000

Withdrawals                          Equity              3329  

Engineering Fees earned    Revenue                              36000

Rent Expense                        Expense         7540                      

Total                                                               $66900      $66900