Your study partner is having trouble getting total debits to equal total credits in the trial balance. Prepare a corrected trial balance by placing each account balance in the correct debit or creditcolumn.

Trial Balance Debit 7,300 10,400 Accounts Credit Cash Accounts Receivable Equipment Accounts Payable Unearned Revenue Common Stock Retained Earnings Dividends Service Revenue Salaries Expense Utilities Expense $2,100 2 3,900 1,100 11,000 3 4 3,200 Total $36,400 $12,400