The accounts of Simmons Urgent Care Inc. as of December 31, 20Y7, are listed in alphabetical order as follows.

All accounts have normal balances.

Prepare an unadjusted trial balance, listing the accounts in their normal order.

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21 Accounts Payable 12 Accounts Receivable 11 Cash 31 Common Stock 33 Dividends 41 Fees Earned 59 Miscellaneous Expense $ 7,200 22,000 21,000 30,000 15,000 250,000 2,200 18 Office Equipment 53 Rent Expense 32 Retained Earnings 14 Supplies 52 Supplies Expense 54 Utilities Expense 51 Wages Expense $ 62,500 12,000 36,300 7,800 22,000 4,000 155,000