An alphabetical list presenting the accounts and balances for Ken’s Cleaners on June 30, 2014, follows. All the accounts have normal balances.

Accounts Payable .............. $ 30,840

Accounts Receivable..............15,300

Accumulated Depreciation—Office Equipment ... 2,700

Advertising Expense ............. 3,600

Cash ....................15,270

Office Equipment .............. 31,020

Prepaid Insurance .............. 3,360

Rent Expense .................14,400

Revenue from Cleaning ............. 115,800

I. Bell, Capital ................61,260

I. Bell, Withdrawals ..............54,000

Supplies .................... 1,650

Wages Expense ...............72,000

Prepare the trial balance by listing the accounts in the correct order, with the balances in the appropriate debit or credit column.