Journal entries: 
Nov. 1, common stocks issued
Dr Cash 41,000
     Cr Common stock 41,000
Nov. 4, office supplies and furniture purchased
Dr Office supplies 1,200
Dr Furniture 2,300
     Cr Accounts payable 3,500
Nov. 6, service revenue
Dr Cash 2,100
     Cr Service revenue 2,100
Nov. 7, land purchased
Dr Land 27,000
     Cr Cash 27,000
Nov. 10, service revenue
Dr Accounts receivable 800
     Cr Service revenue 800
Nov. 14, payment of furniture
Dr Accounts payable 2,300
     Cr Cash 2,300
Nov. 15, wages expense
Dr Wages expense 1,470
     Cr Cash 1,470
Nov. 17, collection of accounts receivable
Dr Cash 500
     Cr Accounts receivable 500
Nov. 20, service revenue
Dr Accounts receivable 680
     Cr Service revenue 680
Nov. 25, received cash in advance
Dr Cash 1,900
     Cr Unearned revenue 1,900
Nov. 28, service revenue
Dr Cash 3,100
     Cr Service revenue 3,100
Nov. 29, purchase prepaid insurance
Dr Prepaid insurance 840
     Cr Cash 840
Nov. 30, wages expense
Dr Wages expense 1,470
     Cr Cash 1,470
Nov. 30, rent expense
Dr Rent expense 650
     Cr Cash 650
Nov. 30, utilities expense
Dr Utilities expense 650
     Cr Accounts payable 650
Nov. 30, dividends distributed
Dr Retained earnings 2,800
     Cr Dividends payable 2,800
Dr Dividends payable 2,800
     Cr Cash 2,800
Since there is not enough space here, I prepared an excel spreadsheet with the T-accounts. 
In order to prepare a trial balance sheet, I must first prepare an Income Statement: 
Service revenue              $6,680
Wages expense             ($2,940)
Rent expense                   ($650)
<u>Utilities expense              ($650)</u>
Net income:                    $2,440
Retained earnings = $2,440 (net income) - $2,800 (dividends) = ($360)
         STEWART CO. 
      BALANCE SHEET
        NOV. 30, 2018
Assets:
Cash $12,070
Accounts receivable $980
Prepaid insurance $840
Office supplies $1,200
Furniture $2,300
Land $27,000
Total assets: $44,390
Liabilities and stockholders' Equity:
Accounts payable $1,850
Unearned revenue $1,900
Common stock $41,000
Retained earnings ($360)
Total liabilities and stockholders' equity: $44,390