2. Blance Company's adjusted account balances as of December 31, Year 2021 are listed below:

Accounts payable	14,800
Accounts receivable	32,500
Cash	21,500
Common stock	37,500
Insurance expense	6,200
Land	30,000
Maintenance expense	3,750
Prepaid rent	3,050
Rent expense	12,600
Retained earnings	25,500
Salaries expense	72,000
Service revenue	103,500
Unearned revenue	4,500
Utilities expense	4,200

Required: a) Prepare an adjusted trial balance.