Redwing Floor Covering reported the following summarized data at December 31, 2017. Accounts appear in no particular order.
Revenue .........................$32,000
Other Liabilities .............$17,000
Equipment .......................43,000
Cash ..................................6,000
Accounts Payable .............1,000
Expenses ........................ 26,000
Capital ............................ 25,000
Prepare the trial balance of Redwing Floor Covering at December 31, 2017. List the accounts in proper order, as in Exhibit 2-12 on page 80.