Given the following account balances for Felay's Second Hand Shop on December 31, 2012, prepare a trial balance.

Accounts Payable $15,000

Sales 93,000

Merchandise Inventory 32,000

Accum. Depreciation, Equipment 3,000

Supplies 2,000

Paid-in Capital 32,000

Cost of Goods Sold 38,000

Retained Earnings 20,000

Wages Payable 8,000

Cash 26,000

Wage Expense 29,000

Rent Expense 17,000

Equipment 27,000