Below are the accounts of Super Pool Service Inc. The accounts have normal balances on June 30,2012. The accounts are listed in no particular order

Account Balance

Common Stock $5,100

Accounts Payable $4,400

Service revenu $17,100

Land $28,800

Note Payable $19,500

Cash $5,200

Dividends $6,100

Utilities $2,100

Account recievable $10,600

Deliver Expense $$700

Retained earnings $25,600

Salary Expense $8,200

Prepare the compay trail balance of June 30,2012, listing accounts in proper sequeence. For example account recievalbbe comes before land. List expenses with the largest balance second, and so on