The following alphabetical list presents the account and balances for Sally’s Cleaners on June 30, 2011. All the accounts have normal balances.

Accounts Payable ............. $15,420

Accounts Receivable ............. 7,650

Accumulated Depreciation-Office Equipment .. 1,350

Advertising Expense ............ 1,800

Cash ................... 7,635

Office Equipment ............. 15,510

Prepaid Insurance ............. 1,680

Rent Expense ................ 7,200

Revenue from Commissions ........... 57,900

S. Nash, Capital ............... 30,630

S. Nash, Withdrawals ............ 27,000

Supplies .................. 825

Wages Expense ............... 36,000

Prepare the trial balance by listing the account in the correct order, with the balances in the appropriate debit or credit column.