Archer Corporation is a financial planning service. The account balances at December 31, 2022 are shown below, in alphabetical order: Accounts Payable................................................................ $ 6,000 Accounts Receivable............................................................ 27,000 Bank Loan Payable.............................................................. 142,500 Building................................................................................. 180,000 Cash..................................................................................... 27,750 Common Shares.................................................................. 224,550 Equipment............................................................................ 39,300 Inventory............................................................................... 12,150 Land...................................................................................... 89,400 Retained Earnings................................................................ 45,000 Supplies................................................................................ 1,200 Vehicles................................................................................ 41,250 Instructions Prepare a trial balance with the accounts arranged in the correct financial statement order. Include the appropriate heading. Assume all accounts have a normal balance. Question 2 Describe the process of preparing a trial balance. What is the purpose of preparing a trial balance? If a trial balance does not balance, identify what might be the reasons why it does not balance. If the trial balance does balance, does that ensure that the ledger accounts are correct? Explain