L. Phair and Associates is a financial planning service. The account balances at December 31, 2015 are shown by the following alphabetical list. Prepare a trial balance with the accounts arranged in financial statement order.

L. PHAIR AND ASSOCIATES				Accounts Payable	$5,000
Trial Balance				Accounts Receivable	19,000
December 31, 2015				Buildings	140,000
	Debit	Credit		Cash	11,700
				Common Stock	143,400
				Equipment	15,400
				Land	42,000
				Notes Payable	95,000
				Notes Receivable	8,100
				Prepaid Insurance	6,400
				Supplies	800
Totals