An inexperienced bookkeeper prepared the following trial balance that does not balance Prepare a correct trial balance, assuming all account balances are normal CHOCOLATE SWIRL Trial Balance December 31, 2012 Debit Credit Cash Prepaid Insurance Accounts Payable Unearned Fees Common Stock Dividends Service Revenue Salaries Expense Rent Expense $31,600 S 3,900 7,500 5,800 20,000 5,000 29,200 19,000