L. Phair and Associates is a financial planning service. The account balances at December 31, 2016 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 Owner's Capital 152,900 Notes Payable 95,000 Notes Receivable 8,100 Supplies 800 Instructions Prepare a trial balance with the accounts arranged in financial statement order