Prepare the Trial Balance beginning with the heading. After preparing the heading, the next step is to identify the accounts that will be listed on our Trial Balance. Remember to list accounts in proper sequence. Assets should of liquidity, and list the expenses with the largest balance first. Finally, enter the balances from the accounts into the correct columns, and total the debits and credits. Remember the accounting equation and what kind of balan holds. (If an input field is not used in the Trial Balance, leave the input field empty; do not enter a zero.) Deluxe Pool Service, Inc. Trial Balance As at June 30, 20XX Account Cash Total A Debit Credit Accounts Account Balance Common shares Accounts payable Service revenue $ 8,500 4,500 22,500 Land 29,000 Loan payable 12,000 Cash 8,700 Dividends 6,300 Utilities expense 2,300 Accounts receivable 15,200 Delivery expense 1,000 Retained earnings 23,100 8,100 Salary expense Print Done Time Remaining: 01:20:4