The Trial Balance of the Printer Repair Company at December 31, 1999, contains the following account balances listed in alphabetical order to increase your skill in sorting amounts to the proper work sheet columns.

Using these account balances and the following additional information, prepare a work sheet for Printer Repair Company. Arrange the accounts in their approximate usual order.
1. Supplies on hand at December 31, 1999, have a cost of \(\$ 2,400\).
Additional data 2. The balance in the Prepaid Insurance account represents the cost of a two-year insurance policy covering the period from January 1, 1999, through December 31, 2000.
3. The estimated lives of depreciable assets are buildings, 40 years, and equipment, 20 years. No salvage values are anticipated.

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PRINTER REPAIR COMPANY Trial Balance Account Balances Accounts Payable Accounts Receivable December 31, 1999 $ 41,000 92,000 Accumulated Depreciation-Buildings 25,000 Accumulated Depreciation-Equipment. 9,000 Buildings. 140,000 Capital Stock 65,000 Cash. 60,000 Equipment 36,000 Prepaid Insurance 3,600 Retained Earnings, January 1, 1999 4,800 Salaries Expense 96,000 Service Revenue. 290,000 Supplies on Hand 4,000 Utilities Expense 3,200