Journal Entries and Trial Balance Orange Realty acts as an agent in buying, selling, renting, and managing real estate. The trial balance on October 31, 2014, is shown next. ORANGE REALTY Trial Balance October 31, 2014 Debit Credit Balances Balances Cash 16,960 Accounts Receivable 34,900 Prepaid Insurance 3,600 Office Supplies Land Accounts Payable Unearned Rent 800 Notes Payable Common Stock Retained Earnings Dividends 12,000 4,960 5,000 20,540 Previous