Make a Trial balance based on journal entries provided below

Calculate the ending balance of each account and post it to the trial balance below.
Arrange the asset, liability and owner's equity accounts in the order of liquidity.
Present the expense accounts in the order of magnitude (larges to smallest balances).
Date	Account Titles				Debit	Credit
01-Dec	Cash				100,000
	Randy, Capital					100,000
03-Dec	Supplies				10,000
	Accounts Payable					10,000
05-Dec	Land				75,000
	Randy, Capital					75,000
07-Dec	Accounts Payable				5,000
	Cash					5,000
08-Dec	Equipment				40,000
	Cash					10,000
	Notes Payable					30,000
09-Dec	Accounts Receivables				5,000
	Sales					5,000
10-Dec	Cash				7,500
	Sales					7,500
11-Dec	Notes Receivables				3,000
	Accounts Receivables					3,000
12-Dec	Utilities Expense				1,500
	Cash					1,500
14-Dec	Prepaid Insurance				4,500
	Cash					4,500
15-Dec	Salaries Expense				3,200
	Cash					3,200
16-Dec	Randy, Drawing				2,000
	Cash					2,000
17-Dec	Furnitures and Fixtures				15,000
	Cash					5,000
	Accounts Payable					10,000
18-Dec	Interest Expense				1,000
	Cash					1,000
20-Dec	Cash				1,000
	Accounts Receivables					1,000
22-Dec	Cash				12,500
	Accounts Receivables					12,500
26-Dec	Miscellaneous Expenses				1,200
	Cash					1,200
28-Dec	Salaries Expense				3,200
	Cash					3,200
31-Dec	Depreciation Expense-Equipment				1,250
	Accumulated Depreciation-Equipment					1,250
31-Dec	Depreciation Expense-Furnitures and Fixtures				750
	Accumulated Depreciation-Furnitures and Fixtures					750
31-Dec	Supplies				4,500
	Cash					4,500