Below is the complete list of accounts of Sooner Company and the related balance at the end of April. All accounts have their normal debit or credit balance. Supplies, $1,700; Buildings, $44,200; Salaries Payable, $3,200; Common Stock, $36,500; Accounts Payable, $2,600; Utilities Expense, $5,200; Prepaid Insurance, $2,000; Service Revenue, $20,900; Accounts Receivable, $4,500; Cash, $3,100; Salaries Expense, $7,900; Retained Earnings, $5,400.

Required:
Prepare a trial balance with the list of accounts in the following order: assets, liabilities, stockholders’ equity, revenues, and expenses.