The accounts of Aker Moving Company follow with their normal balances as of August 31, 2016. The accounts are listed in no particular order.
Common Stock....... $ 53,300
Insurance Expense....... 600
Accounts Payable....... 4,200
Service Revenue....... 92,000
Building.......... 48,000
Advertising Expense....... 200
Salaries Expense....... 7,000
Cash............. 5,000
Trucks.............$ 132,000
Fuel Expense........ 3,000
Dividends........... 6,200
Utilities Expense....... 500
Accounts Receivable....... 8,700
Notes Payable.......... 62,000
Office Supplies....... 300
Prepare Aker’s trial balance as of August 31, 2016.