Answer:
Trial Balance
                                                                                                     Debit     Credit
Cash                                                                                           $8,982
($16,500 - $479 + $1,947 - $9,125 - $530 + $1,469 - $800)   
Common Stock                                                                                        $16,500
Office Supplies                                                                             $479
Office Equipment                                                                      $9,125 
Accounts Payable ($9.125 - $9,125)                                                            $0
Service Fees ($1,947 + $3,498)                                                               $5,445
Accounts Receivable ($3,498 - $1,469)                                  $4,967
Rent Expense                                                                              $530
Dividends                                                                                    $800
Totals                                                                                        $21,945  $21,945
Explanation:
A trial Balance is a list of balances that are extracted from the ledger accounts  from which the financial statements are prepared.
First Record the Transaction, then determine account balances.
a.
Cash $16,500 (debit)
Common Stock $16,500 (credit)
b.
Office Supplies $479 (debit)
Cash $479 (credit)
c.
Office Equipment $9.125 (debit)
Accounts Payable $9.125 (credit)
d.
Cash $1,947 (debit)
Service Fees $1,947 (credit)
e.
Accounts Payable $9,125 (debit)
Cash $9,125 (credit)
f.
Accounts Receivable $3,498 (debit)
Service Fees $3,498 (credit)
g.
Rent Expense $530 (debit)
Cash $530 (credit)
h.
Cash $1,469 (debit)
Accounts Receivable $1,469 (credit)
i.
Dividends $800 (debit)
Cash $800 (credit)