The accounts in the ledger of Hickory Furniture Company as of December 31, 20Y6, are listed in alphabetical order as follows. All accounts have normal balances. The balance of the cash account has been intentionally omitted.
Prepare an unadjusted trial balance, listing the accounts in their normal order and inserting the missing figure for cash.

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Accounts Payable $ 42,770 116,900 Notes Payable Prepaid Insurance Rent Expense Supplies Supplies Expense $ 50,000 Accounts Receivable 21,600 Cash 48,000 Elaine Wells, Capital Elaine Wells, Drawing 75,000 4,275 24,000 6,255 Fees Earned 745,230 Unearned Rent 12,000 3,600 Utilities Expense Wages Expense Insurance Expense 26,850 Land 50,000 580,700 Miscellaneous Expense 9,500