Accounts Balances Cash $23,000 Accounts Receivable 13,600 Below are account balances of Mallard Company at the end of September. Accounts. Balances $12,600 3,600 Retained Earnings Dividends Supplies 6,600 Service Revenue 7 Prepaid Insurance 4,600 Salaries Expense 8,600 Equipment 26,000 Insurance Expense 7,600 Accounts Payable 6,600 Advertising Expense 1,000 Salaries Payable 3,600 Supplies Expense 9,600 Utilities Payable 1,000 Entertainment Expense 5,600 Deferred Revenue 8,600 Utilities Expense 1,000 Common Stock 27,000 Required: Prepare a trial balance by placing amounts in the appropriate debit or credit column and determining the balance of the Service Revenue account.