The following accounts are taken from the ledger of Carland Company at December 31, 2017.

Prepare a trial balance in good form.

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200 Notes Payable 301 Owner's Capítal 157 Equipment 306 Owner's Drawings 726 Salaries and Wages Expense 38,000 201 Accounts Payable 400 Service Revenue $6,000 6,000 4,000 8,000 212 Salaries and Wages Payable 3,000 1,000 8,000 $20,000 101 Cash 28,000 126 Supplies 80,000 729 Rent Expense 88,000 112 Accounts Receivable