Jameson Consultants, Inc., provides marketing research for clients in the retail industry. At the end  of the current year, the company had the following unadjusted accounts with normal debit and credit balances:

Required:
Prepare in good form an unadjusted trial balance for Jameson Consultants, Inc., at the end of the current year.

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Depreciation expense Cash Salaries expense Accounts receivable Income taxes payable Utilities expense Investment income Common stock Notes payable Accumulated depreciation Supplies expense Prepaid expenses Consulting fees revenue 8,000 153,000 1,610,000 225,400 3,030 25,230 10,800 3,370 160,000 18,100 21,050 10,200 2,564,200 Travel expense Gain on sale of land Accounts payable Additional paid-in capital Rent expense (on leased computers) Salaries payable Supplies Interest expense Retained earnings Buildings and equipment Unearned consulting fees Land Professional development expense Investments $ 23,990 6,000 96,830 220,000 152,080 25,650 12,200 17,200 ? 623,040 32,500 60,000 18,600 325,000