From the following account balances , produce a Trial Balance

Account name

Balance $

Accounts payable

369,000

Accounts receivable

397,700

Accumulated depreciation equipment

319,000

Advertising expense

40,200

Share Capital 1/7/2016

700,000

Retained Earnings 1/7/2016

306,220

Dividends Paid

63,080

Bank Overdraft

10,080

Building

870,000

Cash at bank

75,540

Electricity expense

40,200

Equipment

720,000

Motor vehicle

21,000

Mortgage payable (due on 30 June 2021)

123,000

Prepaid insurance

10,200

Rent expense

39,360

Rent revenue

32,280

Repairs revenue

790,800

Telephone expense

61,500

Wages expense

311,600