The accounts of Boots Consulting are listed below with their normal balances at October 31, 2014. The accounts are listed in no particular order.
Account Balance
M. Boots, capital ..................................... $252,800
Advertising expense ...................................... 9,900
Accounts payable........................................ 33,800
Service revenue .........................................164,000
Land ......................................................174,000
Notes payable ...........................................270,000
Cash ........................................................30,000
Salary expense .............................................36,000
Building ...................................................390,000
Computer rental expense ...................................2,000
M. Boots, withdrawals ..................................36,000
Utilities expense ...........................................2,400
Accounts receivable .....................................35,000
Supplies expense ..........................................3,800
Supplies ....................................................1,500
Required
Prepare the company's trial balance at October 31, 2014, listing accounts in the sequence illustrated in the chapter. Supplies come before Building and Land. List the expenses alphabetically.