3) From HSSU ledger balances below, all account balances are normal, prepare a trial balance at December 31, 2021. Accounts payable $5,050; Cash $ 2,900; Owner's Capital $8,500; Owner's Drawings $ 600; Equipment $8,500; Service Revenue $5,000; Accounts Receivable $2,500; Salaries and Wages Expense $2,550; and Rent Expense $1,500