Listed below are the ledger accounts for Borges, Inc., at December 31, 2009. All accounts have normal balances.

Service Revenue ..........$21,630

Cash ................ 15,600

Accounts Payable .......... 4,600

Common Stock ........... 15,000

Rent Expense ........... 2,080

Dividends ............. $ 1,250

Salary Expense ........... 4,300

Equipment ............ 11,600

Accounts Receivable ........ 4,900

Advertising Expense ........ 1,500

Required:

Prepare a trial balance for Borges, Inc.