- Students should create the trial balance from the information provided in the problem below: BE2-11 Using the following information, prepare a trial balance. Assume all asset, dividend, and expense accounts have debit balances and all liability, stockholders' equity, and revenue accounts have credit balances. List the accounts in the following order: assets, liabilities, stockholders' equity, dividends, revenues, and expenses. - The trial balance is for Lorraine's List (Company Name) and should be for the month ended 12/30/2021