5) Thermo 5) Company is a heating and air conditioning service company. On December 31, after its first month of business, Thermo Company had the following balances in its accounts, listed alphabetically. Accounts Accounts payable Advertising expense Building Cash Equiprment Jake Harrison, withdrawals Jake Harrison, capitai Land Note payable receivable 4,100 22, 000 1, 600 17,000 1, 800 1, 800 45, 000 67, 000 58, 000 1, 800 62, 000 2, 900 4, 200 Salary expense Service revenue Supplies Utilities expense Determine the balance in the cash account and prepare a trial balance using proper format