Exercise 3-19A Preparing a trial balance LO 3-3 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 Unearned revenue Dividends Prepaid rent Cash Salaries expense Accounts payable Common stock Operating expense Office supplies Advertising expense Retained earnings, Beginning Service revenue Accounts receivable $ 30,000 32,000 8,000 ,600 90,000 18,000 7,000 80,000 41,000 2,500 3,500 9,000 86,000 15,400 December 31, Year 2 Account Titles Debit Credit Totals 0 0