The accounts of Castlerock Tree Service, Inc., follow with their normal balances at September 30, 2014. Te accounts are listed in no particular order.

Requirements
1. Prepare the company€™s trial balance at September 30, 2014, listing accounts in proper sequence, as illustrated in the chapter. For example, Accounts Receivable comes before Land. List the expense with the largest balance first, the expense with the next largest balance second, and so on.
2. Prepare the financial statement for the month ended September 30, 2014, that will tell the company the results of operations for themonth.

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Account Balance Account Balance Dividends... S 5,100 2,700 Accounts receivable8,200 800 Retained earnings13,100 Salary expense18,500 Common stock....$ 12,000 5,100 32,300 29,600 Note payabl21,700 19,300 Utilities expense Accounts payabl.e.. Service revenue Delivery expense Cash