Hatcher Gardening & Mowing Services had the following account balances at December 31, 2022 year- end. Accounts Payable $2,400

Equipment $25,000

Cash $3,900

Advertising Expense $2,400

Accumulated Depreciation $7,650

Notes Payable $10,000

Salaries Expense $1,500

Accounts Receivable $16,000 Service Revenue $29,950

Depreciation Expense $2,550 Land $100,000

Unearned Revenue $1,000 Retained Earnings $108,400

COGS $8,050

Prepare a trial balance in the proper format, including a heading.