Your study partner is having trouble getting total debits to equal total credits in the trial balance. Prepare a corrected trial balance by placing each account balance in the correct debit or creditcolumn.

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Trial Balance Debit 7,300 10,400 Accounts Credit Cash Accounts Receivable Equipment Accounts Payable Unearned Revenue Common Stock Retained Earnings Dividends Service Revenue Salaries Expense Utilities Expense $2,100 2 3,900 1,100 11,000 3 4 3,200 Total $36,400 $12,400