The list that follows presents Shah Corporation's accounts (in alphabetical order) as of March 31, 2014. The list does not include the amount of Accounts Payable.
Accounts Payable.............................?
Accounts Receivable $......................1,800
Building.................................20,400
Cash.......................................5,400
Common Stock........................12,000
Equipment..............................$7,200
Land......................................3,120
Notes Payable.........................10,000
Prepaid Insurance........................660
Retained Earnings.....................6,870
Prepare a trial balance with the proper heading and with the accounts listed in the chart of accounts sequence. Compute the balance of Accounts Payable.