7 Porter Management Services began business on January 1, 2007. The general ledgers at the end of the year show the following balances. Cash 12,500 Accounts Receivable 23,600 Prepaid Expenses 1,600 Land 56,000 Building 106,000 Equipment 48,000 Accounts Payable 10,400 Unearned Revenue 100,000 Share Capital 121,800 Dividend 20,000 Service Revenue 75,600 Accrued Expenses 26,200 Salaries Expense 32,000 Advertising Expense 17,000 Utilities Expense 15,800 Insurance Expense 1,500 Interest Expense 12,000 Interest Payable 12.000 Required:- Prepare a trial balance at the end of January 31, 2007