Using the following information, prepare a trial balance for the Bilello Electric Repair Company as of June 30, 2013, grouping together the asset, liability, equity, revenue, and expense accounts.

Accumulated depreciation— truck and tools...... $ 4,800

Accounts receivable ...............1,200

Truck and tools .................24,000

Cash .....................4,000

Utilities expense ................1,000

Depreciation expense— truck and tools....... 2,400

Electrical supplies inventory ............3,000

Joe Bilello, Withdrawals ..............55,000

Joe Bilello, Capital ................6,300

Electrical supplies expense ............4,000

Service revenue .................68,000

Rent expense ..................3,000

Notes payable.................. 20,000

Truck expense.................. 1,500