From the general ledger account balances given below, listed in alphabetical order,

(a) Identify the normal balance of each account, and

(b) Prepare a trial balance for Carland Inc. at June 30, 2018. All accounts have a normal balance.

Accounts payable..............................................................$ 3,000

Accounts receivable.............................................................4,000

Accumulated depreciation-equipment..............................3,600

Cash.....................................................................................4,400

Common shares..................................................................10,000

Dividends declared................................................................200

Equipment..........................................................................17,000

Held for trading investments...............................................6,000

Income tax expense................................................................400

Rent expense........................................................................1,000

Retained earnings..............................................................12,650

Salaries expense..................................................................4,000

Service revenue...................................................................7,600

Unearned revenue..................................................................150