E10B. The list that follows presents Kremer Company's accounts (in alphabetical order) of as of March 31, 2014. The list does not include the amount of Accounts Payable. Accounts Payable ? Land $ 3,120 Accounts Receivable $ 2,800 M. Kremer, Capital 18,870 Building 20,400 Notes Payable 10,000 Cash 5,400 Prepaid Insurance 660 Equipment 7,200 Prepare a trial balance with the proper heading (see Exhibit 7) and with the accounts listed in the chart of accounts sequence (see Exhibit 2). Compute the balance of Accounts Payable. Instruction 1 Compute the balance of Account Payable in the bottom area of this trial balance) 2 Preparing a Trial Balance E10B. Preparing a Trial Balance Kremer Company Trial Balance March 31, 2014 Please show calculation of Account Payable here