Below are the accounts of Super Pool Service, Inc. The accounts have normal balances on

Below are the accounts of Super Pool Service, Inc. The accounts have normal balances on June 30, 2012. The accounts are listed in no particular order.

 

Account                              Balance 

Common stock                   $5,100 

Accounts payable               $4,400 

Service revenue                 $17,100 

Land                                  $28,800 

Note payable                      $9,500 

Cash                                 $5,200 

Dividends                          $6,100 

Utilities expense               $2,100 

Accounts receivable          $10,600 

Delivery expense                 $700 

Retained earnings            $25,600 

Salary expense                $8,200

 

Prepare the company’s trial balance as of June 30, 2012, listing accounts in proper sequence, as illustrated in the chapter. For example, Accounts Receivable comes before Land. List the expense with the largest balance first, the expense with the next largest balance second, and so on.