Having trouble about the answer of this two question:

2. The ledger of Alex Advertising and Publicity contained the following account balances as of October 31, 2015: Accounts Payable Accounts Receivable Advertising Revenue C. D. Alex, Capital C. D. Alex, Drawing Cash Equipment Miscellaneous Expense Prepaid Insurance Public Relations Revenue Rent Expense Salary Expense Supplies Expense Utilities Expense $2,450 4,260 9,640 7,650 5,620 1.600 5,240 170 360 4,250 900 5,200 400 240 Instructions Prepare a trial balance dated October 31, 2015