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.
Common stock $5,100
Accounts payable $4,400
Service revenue $17,100
Note payable $9,500
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.