The accounts in the ledger of Hickory Furniture Company as of December 31, 2019, are listed in alphabetical order as follows. All accounts have normal balances. The balance of the cash account has been intentionally omitted.
Accounts Payable .............................. $ 42,770
Accounts Receivable .......................... 116,900
Cash .............................................. ?
Elaine Wells, Capital .......................... 75,000
Elaine Wells, Drawing ........................ 24,000
Fees Earned .................................... 745,230
Insurance Expense ............................ 3,600
Land ........................................... 50,000
Miscellaneous Expense ..................... 9,500
Notes Payable .............................. $ 50,000
Prepaid Insurance ........................... 21,600
Rent Expense ................................. 48,000
Supplies ........................................ 4,275
Supplies Expense ............................. 6,255
Unearned Rent .............................. 12,000
Utilities Expense ............................ 26,850
Wages Expense ............................ 580,700
Prepare an unadjusted trial balance, listing the accounts in their normal order and inserting the missing figure for cash.