On December 31, Year 1, Wages Company had the following normal account balances in its general ledger. Use this information to prepare a trial balance.

Common Stock .......................................................$ 50,000
Salaries Expense ....................................................32,000
Office Supplies .......................................................3,600
Advertising Expense ..............................................5,000
Retained Earnings, 1/1/Year 1 .............................28,400
Unearned Revenue ...............................................36,000
Accounts Receivable .............................................13,000
Cash ........................................................................120,000
Service Revenue ....................................................152,000
Dividends ...............................................................10,000
Prepaid Insurance .................................................12,800
Land ........................................................................44,000
Rent Expense .........................................................30,000
Accounts Payable ...................................................4,000