Your study partner is having trouble getting total debits to equal total credits in the trial balance.

Trial Balance
Accounts	Debit				Credit
Cash	$	7,300
Accounts Receivable					$	2,100
Equipment		10,400
Accounts Payable		3,900
Deferred Revenue						1,100
Common Stock		11,000
Retained Earnings						3,900
Dividends		600
Service Revenue						4,500
Salaries Expense		3,200
Utilities Expense						800
Total	$	36,400			$	12,400

Prepare a corrected trial balance by placing each account balance in the correct debit or credit column.