Below is the complete list of accounts of Sooner Company and the related balance at the end of April. All accounts have their normal debit or credit balance. Cash, \$3,900; Prepaid Rent, \$7,400; Accounts Payable $4,300; Common Stock, \$40,000; Service Revenue, $25,400; Salaries Expense, \$8,200; Accounts Receivable, \$6,100; Land, \$60,000; Deferred Revenue, \$2,300; Retained Earnings, $23,000; Supplies Expense, $9,400. Required: Prepare a trial balance