Below is the complete list of accounts of Fightin’ Blue Hens Incorporated and the related balance at the end of March. All accounts have their normal debit or credit balance. Cash, $3,200; Prepaid Rent, $4,500; Accounts Payable $6,300; Common Stock, $25,900; Service Revenue, $30,100; Salaries Expense, $6,700; Accounts Receivable, $6,900; Land, $48,200; Unearned Revenue, $3,800; Retained Earnings, $11,600; Supplies Expense, $8,200.

Required:
Prepare a trial balance with the list of accounts in the following order: assets, liabilities, stockholders’ equity, revenues, and expenses.