Cullumber Ltd$.$ Trial Balance

December $31,2025$

Debit

Credit

Cash

$17,950$

Prepale Insurance

$3,350$

Accounts Payable

$4,000$

Unearned Service Revenue

$5,200$

Share Capital$-$Ordinary

$14,150$

Dividends

$5,500$

Service Revenue

$26,750$

Salaries and Wages Expense $,19,750$

Rent Expense

$\frac{?}{\text{b}\text{a}\text{r}}(42,900)\frac{3,550}{57,300}$

An inexperienced bookkeeper prepared the following trial balance.

Prepare a correct trial balance, assuming all account balances are normal.