Exercise $13-19$A $($Algo$)$ Prepare a trial balance LO $13-3$

Required

On December $31,$ Year $2,$ Morgan Company had the following normal account balances in its general ledger. Use this information to prepare a trial balance.

Land $ $23,400$

Unearned revenue $17,500$

Dividends $5,350$

Prepaid rent $6,400$

Cash $59,960$

Salaries expense $18,000$

Accounts payable $1,800$

Common stock $20,500$

Operating expense $17,750$

Office supplies $1,850$

Advertising expense $2,400$

Retained Earnings, $1/1/$Year $217,070$

Service revenue $84,940$

Accounts receivable $6,700$