Below are account balances of Ducks Company at the end of September.

Required:
Prepare a trial balance by placing amounts in the appropriate debit or credit column and determining the balance of the Service Revenue account?

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Balances $12,000 3,000 Accounts Cash Accounts Receivable Supplies Prepaid Insurance Equipment Accounts Payable Salaries Payable Utilities Payable Unearned Revenue Common Stock Balances $20,000 13,000 6,000 4,000 23,000 6,000 3,000 1,000 8,000 24,000 Accounts Retained Earnings Dividends Service Revenue Salaries Expense Insurance Expense Advertising Expense Supplies Expense Entertainment Expense Utilities Expense 8,000 7,000 1,000 9,000 5,000 1,000