How to create trial balance for the following Cash 236,950 R. Gonzales Capital 200,000 Office Equipment 36,500 Notes Payable 10,950 Office Supplies 1,000 Prepaid Rent 10,500 Advertising Expense 5,000 Professional Fee Income 135,000 Salaries Expense 25,000 Utilities Expense 5,000 Insurance Expense 1,000 Accounts Receivable 15,000 Office Furniture 10,000.