Below are account balances of Mallard Company at the end of September. Accounts Balances Accounts Balances Cash $17,000 Retained Earnings $11,400 Accounts Receivable 12,400 Dividends 2,400 Supplies 5,400 Service Revenue ? Prepaid Insurance 3,400 Salaries Expense 7,400 Equipment 20,000 Insurance Expense 6,400 Accounts Payable 5,400 Advertising Expense 1,100 Salaries Payable 2,400 Supplies Expense 8,400 Utilities Payable 1,100 Entertainment Expense 4,400 Deferred Revenue 7,400 Utilities Expense 1,100 Common Stock 21,000 Required: Prepare a trial balance by placing amounts in the appropriate debit or credit column and determining the balance of the Service Revenue account