Show me the steps to solve$-$ Prepare a trial balance at December $31,2021.$ Closing balances of accounts are$-$ Cash $$83,800,$ Short term note receivable $$5,250,$ Land $$15,750,$ Equipment $$25,200,$ Short term note payable $$21,000,$ Long term note payable $$19,000,$ Common stock $$15,000,$ Additional paid in capital $$75,000.$ Prepare a trial balance at December $31,2021.$

$\backslash$table$[[$BAILEY DELIVERY COMPANY, INCORPORATED$],[$Trial Balance,$],[$Debit$,$Credit,$],[,,],[,,],[,,],[,,],[,,],[,,],[,,],[$Totals$,,]]$