ABCCo is a financial planning service. The account balances at December 31, 2019 are below:

Accounts Payable $ 5,000

Accounts Receivable 19,000

Automobiles 27,500

Buildings 100,000

Cash 11,700

Computer 22,000

Computer Software 4,200

Land 42,000

Owners Capital 152,900

Notes Payable 95,000

Notes Receivable 8,100

Equipment 15,400

Supplies 800

Technical Library 2,200

Instructions

Prepare a trial balance.