A. Duck Ponds, Inc.

Trial Balance

December 31, 20XX

Account Title		Debit	Credit
Cash		$16,800
Accounts receivable		41,560
Allowance for doubtful accounts		100
Prepaid rent		1,290
Supplies		5,900
Investments		111,130
Furniture		15,350
Accumulated depreciation-furniture			12,800
Equipment		44,600
Accumulated depreciation-equipment			1,830
Building		89,900
Accumulated depreciation-building			28,600
Accounts payable			6,240
Salary payable
Unearned revenue, customer deposits			8,900
Bonds payable			150,000
Premium of bonds payable			4,000
Common stock			20,000
Retained earnings			54,920
Dividends		4,800
Revenue			128,800
Salary expense		51,600
Rent expense		5,000
Utilities expense		10,410
Depreciation expense-furniture		0
Depreciation expense-equipment		0
Depreciation expense-building		0
Advertising expense		5,650
Supplies expense		12,000
Bad debts expense		0
Interest expense		0
Total		$416,090	$416,090

(A) Record the accounts listed on the trial balance (above) onto a general ledger.