Create a trial balance using he first photo. Trial balance worksheet is second photo.

BRAY COMPANY Worksheet For the Year Ended December 31, 2017 Income Statement Balance Shee Account No. Account Titles Dr. Cr. Dr. Cr. 101 112 130 157 8,800 10,800 3,000 24,500 Cash Accounts Receivable Prepaid Insurance Equipment Accumulated Depreciation-Equip. Accounts Payable Salaries and Wages Payable Owner's Capital Owner's Drawings Service Revenue 158 201 212 301 306 4,600 9,200 2,600 20,000 12,100 400 60,500 Maintenance and Repairs Expense Depreciation Expense Insurance Expense Salaries and Wages Expense Utilities Expense 622 722 726 732 1,600 3,100 1,800 29,800 1,400 Totals 37,700 60,500 59,200 36,400 22,800 60,500 60,500 59,200 59,200 Net Income 22,800 (al) Your answer is correct