On December 31, Year 1, Morgan Company had the following normal account balances in its general ledger. Use this information to prepare a trial balance.

Land ..................................................................................$30,000
Unearned Revenue ...........................................................32,000
Dividends ............................................................................8,000
Prepaid Rent ........................................................................5,600
Cash ....................................................................................90,000
Salaries Expense ...............................................................18,000
Accounts Payable ...............................................................7,000
Common Stock ...................................................................80,000
Operating Expense .............................................................41,000
Office Supplies .....................................................................2,500
Advertising Expense ...........................................................3,500
Retained Earnings, 1/1/Year 1 ...........................................9,000
Service Revenue ..................................................................86,000
Accounts Receivable ...........................................................15,400