Melody Instruments Company sells musical instruments. On December 31, 2017, after its first month of business, Melody Instruments had the following balances in its accounts, listed alphabetically. 
Determine the balance in the cash account and prepare the trial balance.
Definitions:
Significance
The quality of being worthy of attention; importance.
Observed Difference
An observed difference refers to a noticeable disparity or variation between two or more entities, conditions, or data points, as discerned through observation or analysis.
Illusory Correlation
A cognitive bias that occurs when people perceive a relationship between two variables even when none exists, often leading to stereotyping or erroneous beliefs.
Variables
Elements, features, or factors that are likely to vary or change within the scope of a study, research, or experiment.
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