From the ledger balances given below, prepare a trial balance for the Deroche Company at June 30, 2014. List the accounts in the order shown on page 73 of the text. All account balances are normal.

Accounts Payable $9,000, Cash $5,800, Owner’s Capital $15,000, Owner’s Drawings $1,200, Equipment $17,000, Service Revenue $10,000, Accounts Receivable $3,000, Salaries and Wages Expense $6,000, and Rent Expense $1,000.