All nine transactions for Ralston Sports Co. for September, the first month of operations, are recorded in the following T accounts:

Cash						James Ralston, Capital
(1)	25,000	(3)	12,500				(1)	25,000
(7)	11,900	(5)	7,600
(9)	9,700	(6)	10,500
		(8)	7,000

Accounts Receivable							James Ralston, Drawing
(4)	9,900	(9)	9,700			(8)	7,000

Supplies						Fees Earned
(3)	12,500						(4)	9,900
							(7)	11,900

Equipment						Operating Expenses
(2)	9,500				(6)	10,500

Accounts Payable
(5)	7,600	(2)	9,500

Prepare a trial balance, listing the accounts in their proper order