The accounts in the ledger of Dive Co. as of July 31, 2012, are listed in alphabetical order as follows. All accounts have normal balances. The balance of the cash account has been intentionally omitted.

Prepare an unadjusted trial balances, listing the accounts in their normal order and inserting the missing figure forcash.

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$ 28.000 40,000 Notes Payable Prepald Insutance flent Expense Retained Earnings Supplies Supplies Expense Unearned Rent Utilties Expenie Wages Expense $ 50,000 6,400 36,000 29,000 4,000 9,000 Accounts Payable Accounts Recevable Capital Stock Cash 20,000 Dividends 25.000 Fees Earned Insurance Expense Land Miscellaneous Expense as0.000 6.000 13.500 18,000 125,000 12.000 195,000