The accounts of Victoria Garden Care Ltd. follow with their normal balances at September 30, 2017. The accounts are listed in no particular order.

Requirements
1. Prepare the company's trial balance at September 30, 2017, listing accounts in proper sequence, as illustrated in the chapter. For example, Accounts Receivable comes before Equipment. 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, 2017, that will tell the company's top managers the results of operations for the month?

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Balance Balance 8,500 4,300 24,000 29,000 13,000 9,000 Account Account 6,000 Share capital 1,400 Accounts payable 17,500 Utilities expense Accounts receivable Delivery expense Retained earnings Salary expense Service revenue 300 Equipment Note payable 21,400 8,000