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Trial Balance
December 31, 2015
	Debit	Credit
Cash	4275
Accounts Receivable	2000
Supplies	9720
Prepaid Insurance	2400
Equipment	26000
Building	3000
Accounts Payable		6200
Salaries payable		3000
Unearned Revenues		3000
Common Stock		30000
Dividends	200
Consulting Revenues		7800
Rental revenue		300
Utilities expenses	305
Salaries expenses	1400
Rent expenses	1000
Totals	50300	50300
Additional information
Retained Earnings final balance is $5,195
Required:
Prepare a Balance Sheet at December 31, 2015

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