Accounts Payable $9,000, Cash $8,800, Cleland, Capital $20,000; Cleland, Drawing $1,200; Equipment…

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From the ledger balances given below, prepare a trial balance for the Cleland Company at June 30, 2010. List the accounts in the order shown on page 61 of the text.All account balances are normal.

Accounts Payable $9,000, Cash $8,800, Cleland, Capital $20,000; Cleland, Drawing $1,200; Equipment $17,000, Service Revenue $8,000, Accounts Receivable $3,000, Salaries Expense $6,000, and Rent Expense $1,000.