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Cecording Process 4 Trial Balance The following accounts come from the ledger of SnowGo Company at December 31. 2017 157 Equipment $88,000 301 Owner's Capital $20,000 306 Owner's Drawings 8,000 212 Salaries and Wages 201 Accounts Payable 22.000 Payable 2,000 726 Salaries and Wages 200 Noles Payable (due in 3 months) 19.000 Expense 42,000 732 Utilities Expense 3.000 112 Accounts Receivable 4,000 130 Prepaid Insurance 6,000 400 Service Revenue 95.000 101 Cash 7,000 Prepare a trial balance in good form