II The ledger account balances for Perkins Company are listed below. Accounts Payable Accounts Receivable Cash Perkins, Capital Perkins, Drawing Repair Revenue Salaries Expense Unearned Revenue Utilities Expense $ 8,000 7,000 13,000 11,000 4,000 40,000 25,000 2,000 12,000 Instructions Prepare a trial balance in proper form for Perkins at December 31, 2018