The following accounts are taken from the ledger of Chillin’ Company at December 31, 2014.

200 Notes Payable $20,000 101 Cash $6,000 311 Common Stock 25,000 120 Supplies 5,000 157 Equipment 76,000 522 Rent Expense 2,000 332 Dividends 8,000 220 Salaries and 726 Salaries and Wages Payable 3,000 Wages Expense 38,000 201 Accounts Payable 9,000 400 Service Revenue 86,000 112 Accounts Receivable 8,000 Prepare a trial balance in good form.