2. M. Caria and Associates is a financial planning service. The account balances at December 31, 2017 are shown by the following alphabetical list: Accounts Payable $ 13,000 Accounts Receivable 19,000 Buildings 120,000 Cash 26,500 Equipment 71,000 Land 42,000 Notes Payable 95,000 Notes Receivable 8,100 Share Capital-Ordinary 179,700 Supplies 1,100 Instructions Prepare a trial balance with the accounts arranged in proper order