The accounts of Custom Pool Service, Inc., follow with their normal balances at June 30, 2020. The accounts are listed in no particular order.

Prepare the company's trial balance at June 30, 2020, listing accounts in proper sequence, as illustrated in the chapter. For example, Accounts Receivable comes before Land. List the expense with the largest balance first, the expense with the next largest balance second, and so on.

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Account Common shares Accounts payable. Service revenue Land. Lou: payable Cash........ Balance Account S 8,300 Dividends.... 4,100 Utilities expense Balance $ 5,800 1,700 22,300 Accounts receivable.. 15,200 29,600 Delivery expense 900 11,500 Retained earnings. 24.700 9,200 Salary expense..... 8,500