Exhibit 2-12 Stockholders' Equity Cash General Ledger of HiTech Communications Assets Liabilities Accounts Payable (11) 12,000 (T3) 4,500 (T9) 6,000 (TS) 6,500 (12) 3,000 (T4) 1,200 (T6) 8,800 (T9) 6,000 (T8) 9,000 (10) 1,800 500 (111) 3,000 T12) 5,200 (T13) 500 Common Stock (TI) 12.000 Service Revenue (T6) 8.800 (17) 3,300 12,100 12,000 16,600 Unearned Service Revenue (T8) 9,000 Salaries Expense (10) 1,800 9,000 Accounts Receivable (17) 3,300 (11) 3,000 1,800 300 Notes Payable (12) 3,000 Utility Expense (512) 5,200 Supplies (T5) 6,500 3,000 5,200 6,500 Dividends (113) 500 500 Prepaid Insurance (T4) 1,200 1,200 Equipment (T3) 4,500 4,500 Create a trial balance of the accounts listed