The following list of accounts was taken from the general ledger of Spencer Corporation on December 31, 2010. The bookkeeper thought it would be helpful if the accounts were arranged in alphabetical order. Each account contains the balance that is normal for that type of account; for example, Cash normally has a debit balance. Prepare a trial balance as of this date with the accounts arranged in the following order:

(1) Assets,

(2) Liabilities,

(3) Stockholders' equity,

(4) Revenues,

(5) Expenses, and

(6) Dividends.

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Balance Account s 7650 Accounts Payable Accounts Receivable Automobiles Buildings Capital Stock Cash Commissions Expense Commissions Revenue Dividends Equipment Heat, Light, and Water Expense 1,400 1,700 2,500 1,300 50,000 90,000 6,000 5,325 9,200 Income Tax Expense Income Taxes Payable Interest Revenue 150,000 100,000 Land 10,500 Notes Payable 2,600 1ぅ.zen Office Salaries Expense 12,750 oo Oice Suppiles 2,000 85,000 Retained Earnings 110,025