Accounting:

The following account balances are found in the ledger of FJG Dry Cleaning 2021.

Licenses and Taxes -400.00 Notes Payable-Piliskitot Office Expense -1,500.00 Office Expense -350.00 Rent Expense -800.00 Office Equipment -1,970.00 Accounts Payable-Adorado -1,250.00 Accounts Receivable - Antonio -900.00 Accounts Receivable-Vicente -700.00 Accounts Receivable - Eggray -500.00 Fidenz Guelas, Capital -32,700.00 Fidenz Guelas, Personal -3,000.00 Cash on hand -500.00 Cash in Bank -5,000.00 Delivery Truck -20,000.00 Cleaning Equipment -7,800.00 Insurance Expense -150.00 Notes Payable, Cordafio -2,000.00 Cleaning Supplies Used -2,100.00 Utilities -500.00 Salaries -4,800.00 Gas and Oil Expense -890.00 Dry Cleaning Income -15,910.00

Arrange the account in ALPIE and prepare a trial balance.