The accounts in the ledger of Aznar Co. as of October 31, 2010, are listed in alphabetical order as follows. All accounts have normal balances. The balance of the cash account has been intentionally omitted.

Prepare an unadjusted trial balance, listing the accounts in their proper order and inserting the missing figure forcash.

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Notes Payable Prepaid Insurance Rent Expense Retained Earnings Accounts Payable Accounts Receivable Capital Stock Cash Dividends Fees Earned Insurance Expense Land Miscellaneous Expense S 28,000 56,250 $ 60,000 4,500 50,000 90,000 79,850 3,150 11,850 13,500 62,250 30,000 465,000 Supplies Expense Unearned Rent Utilities Expense Wages Expense 9,000 127,500 13,350 262,500