FERNANDEZ CORPORATION Trial Balance December 31, 20X7 Debits Credits Cash $ 1,812,100 Accounts Receivable 117,000 Supplies 65,000 Prepaid Insurance 24,000 Equipment 4,000,000 Accounts Payable 35,000 Unearned Revenue 100,000 Notes Payable 2,920,000 Capital Stock 2,500,000 Dividends 25,000 Revenues 1,042,000 Wage Expense 321,900 Fuel Expense 91,400 Lodging Expense 20,600 Interest Expense 120,000 $ 6,597,000 $ 6,597,000