*Exercise 3-12 The following is a list of accounts, in alphabetical order, for Cullumber Ltd. at December 31, 2018. All accounts have a normal balance $1,500 Office expense Accounts payable $4,600 Accounts receivable 6,000 Rent expense 1,800 Accumulated depreciation-equipment 4,100 Retained earnings 19,100 10,900 Salaries expense Cash 10,000 Common Shares 4,600 Salaries payable 3,100 Depreciation expense 2,050 Service revenue 21,200 Dividends declared 4,900 Supplies 3,500 10,250 Supplies expense Equipment 1,200 600 Unearned revenue Income tax expense 2,200 Prepare a trial balance. CULLUMBER CORP Trial Balance Debit Credit Totals FA