Below is the complete list of accounts of Sooner Company and the related balance at the end of April. All accounts have their normal debit or credit balance. Cash, $3,900; Prepaid Rent, $7,400; Accounts Payable $4,300; Common Stock, $40,000; Service Revenue, $25,400; Salaries Expense, $8,200; Accounts Receivable, $6,100; Land, $60,000; Unearned Revenue, $2,300; Retained Earnings, $23,000; Supplies Expense, $9,400.

Required:
Prepare a trial balance with the list of accounts in the following order: assets, liabilities, stockholders’ equity, revenues, and expenses.