After closing its accounts at May 31, 1999, Oracle Corporation had the following account balances (adapted) with amounts given in millions:

Property Cash $ 988 1,786 Long-term liabilities Other assets Service revenue 0 Accounts receivable Owners' equity 3,695 Total expenses Other current assets. 1.182 Accounts payable. Short-term notes payable.. 4 Other current liabilities. $ 518 825 2.479 0 284 2.759 Prepare Oracle's postclosing trial balance at May 31, 1999. List accounts in proper order, as shown in Exhibit 4-10. page 138.