The accounts in the ledger of Rocket Delivery Service contain the following balances on July 31, 2001:

Instructions Prepare a trial balance with the accounts arranged as illustrated in the chapter, and fill in the missing amount for Cash.

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Accounts Receivable $13,642 Prepaid Insurance Accounts Payable 7,396 Repair Expense Cash ? Service Revenue $ 1,968 961 15,610 Delivery Equipment Gas and Oil Expense Insurance Expense Notes Payable 59,360 Dividends 700 758 Common Stock 40,000 523 28,450 Salaries Expense 4,428 Salaries Payable 815 Retained Earnings 4,636