BE$2-10$ An inexperienced bookkeeper prepared the following trial balance. Prepare a correct trial balance, assuming all account balances are normal.

WALTER COMPANY

Trial Balance December $31,2012$

$\backslash$table$[[,\frac{\text{D}\text{e}\text{b}\text{i}\text{t}}{?},$Credit$],[$Cash$,$$$10,800,$$$3,500$