As of January 31, Hammond Auto Supply general ledger balances, listed in alphabetical order of accounts, are as follows: Accounts Balance Accounts Payable $4,733.00 Accounts Receivable 5,468.00 Cash 17,308.10 Employees' Federal Income Tax Payable 872.00 Equipment 3,644.00 Federal Unemployment Tax Payable 37.20 FICA Social Security Tax Payable 768.80 FICA Medicare Tax Payable 179.80 Freight In 243.00 J. Hammond, Capital 38,500.00 J. Hammond, Drawing 1,000.00 Merchandise Inventory 20,584.00 Miscellaneous Expense 247.00 Payroll Tax Expense 846.30 Prepaid Insurance 390.00 Purchases 7,784.00 Purchases Discounts 70.60 Purchases Returns and Allowances 376.00 Rent Expense 775.00 Salary Expense 6,200.00 Sales 19,404.20 33.00 Sales Discounts Sales Returns and Allowances 54.00 State Unemployment Tax Payable 334.80 Supplies 700.00 Prepare a trial balance using the balances computed in Part 1 of this problem. List all the accounts in the proper order as described and illustrated in the textbook. Round your answers to the nearest cent. If an amount box does not require an entry, leave it blank. Hammond Auto Supply Trial Balance January 31, 20-- DEBIT CREDIT