BE2-9 From the ledger balances given below, prepare a trial balance for the Starr SE at Prepare a trial balance. June 30, 2017. List the accounts in the order shown on page 73. All account balances are (LO 7) normal Accounts Payable 8,600, Cash 6,800, Share Capital-Ordinary 20,000, Dividends 800, Equipment 17,000, Service Revenue 6,000, Accounts Receivable 3,000, Salaries and Wages Expense 6,000, and Rent Expense 1,000. BE2-10 An inexperienced bookkeeper prepared the following trial balance. Prepare a Prepare a correct trial correct trial balance, assuming all account balances are normal. balance. (LO 7) CHENG COMPANY LTD. Trial Balance December 31, 2017 Debit Credit Cash 16,800 Prepaid Insurance 3,500 Accounts Payable 3,000 Unearned Service Revenue 4,200 Share Capital-Ordinary 13,000 Dividends Service Revenue 25,600 Salaries and Wages Expense 18,600 Rent Expense 2,400 39,600 52,000 4,500