At March 31, an alphabetical list of the accounts of the Community Theater showed the following balances:

Instructions Prepare a trial balance with the accounts arranged in the usual finan¬
cial statement order. (Compute the balance for the owner’s capital account so that the ledger will be in balance. Mortgage payable should appear last among the liabili¬
ties. In listing the relatively permanent assets used in the business, land and building should be listed before the other plant assets such as lighting equipment and stage equipment, which may be listed in any order you prefer.)

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Accounts payable $ 14,125 Notes payable $64,100 Accounts receivable. 500 Notes receivable. 1,500 Building 133,000 Office equipment. 2,625 Cash 11,100 Stage equipment. 55,545 Land 118,000 Supplies. 1,510 Lighting equipment 15,600 Taxes payable 1,750 Mortgage payable (due 1990). 220,000 Tom Yamamoto, capital ?