Prepare a trial balance

Brief Exercise 3-12 a-b (Part Level Submission) Following are the general ledger account balances, listed in alphabetical order Accounts payable Accounts receivable Accumulated depreciation-equipment Cash Common shares Dividends declared Equipment $2,700 Held for trading investments 6,300 500 900 13,190 4,300 8,980 130 Income tax expense Rent expense 4,400 3,700 6,200 Retained earnings 9,900 Salaries expense 200 Service revenuee 15,800 Unearned revenue