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 credit column.

Trial Balance Debit Credit Accounts Cash Accounts Receivable Equipment Accounts Payable Unearned Revenue Common Stock Retained Earnings Dividends Service Revenue Salaries Expense Utilities Expense $ 6,300 $ 1,600 9,400 2,900 10,000 700 1,200 3,200 3,500 600 2,200 Total $31,500 $10,100