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.

Chart of Accounts			Transactions
100	Cash		1-Jun	H. Flynn invested $25,000 to start the business and received common stock in return
105	Accounts Receivable		4-Jun	Purchased Supplies for $2,000 on account
110	Supplies		5-Jun	Purchased Equipment costing $5,000 by signing a 3-month Note Payable
115	Equipment		8-Jun	Received $7,000 from customers for services rendered
200	Accounts Payable		19-Jun	Paid $2,000 in cash for the June rent
205	Unearned Revenue		25-Jun	Paid for the supplies purchased on the 4th
210	Note Payable		27-Jun	Received $9,000 from customers for services that will be provided in July
300	Common Stock		28-Jun	Provided services on account to customers for $6,000
305	Dividends		30-Jun	Paid Dividends of $900 to shareholders
400	Service Revenue		30-Jun	Paid the assistants salary of $2,000 for the month of June
500	Salaries Expense
505	Rent Expense