L. Phair and Associates is a financial planning service. The account balances at December 31, 2022 are shown by the following alphabetical list:

Accounts Payable		$5,000
Accounts Receivable		19,000
Buildings		140,000
Cash		11,700
Equipment		31,300
Land		42,000
Notes Payable		95,000
Notes Receivable		8,100
Owners Capital		152,900
Supplies		800

Prepare a trial balance with the accounts arranged in financial statement order.

L. PHAIR AND ASSOCIATES Trial Balance December 31, 2022
		Debit		Credit
		$		$
Totals		$		$