The list that follows presents the accounts (in alphabetical order) of the Dymarski Company as of March 31, 2011. The list does not include the amount of Accounts Payable.

Accounts Payable ......... ?

Accounts Receivable .......$ 2,800

Building ............ 20,400

Cash ............... 5,400

K. Dymarski, Capital ....... 18,870

Equipment ............ 7,200

Land ............... 3,120

Notes Payable .......... 10,000

Prepaid Insurance .......... 660

Prepare a trial balance with the proper heading (see Exhibit 2-2) and with the accounts listed in the chart of accounts sequence (see Exhibit 2-3). Compute the balance of Accounts Payable.