mstructions The following list of accounts was taken from the general ledger of Spencer Corporation on December 31. The bookkeeper thought it would be helpful if the accounts were arranged in alphabetical order. Each account contains the balance that is normal for that type of account; for example, Cash normally has a debit balance. Account Balance Account Balance $ 7,550 $ 1,600 Heat, Light, and Water Expense Income Tax Expense 1,617 5,125 2,417 9,200 Income Taxes Payable Accounts Payable Accounts Receivable Automobiles Buildings Capital Stock Cash Commissions Expense 1,500 150,000 Interest Revenue Land 50,000 100,000 90,000 10.500 6,200 2,500 Notes Payable Office Salaries Expense Office Supplies Retained Earnings 500 12,650 Commissions Revenue 110,125 Dividends 2.000 85.000 Equipment Required: Prepare a trial balance as of this date with the accounts arranged in the following order (2 assets, (2) fiabilities, (3) stockholders' equity (4) revenues (5) expenses, and (6) diciends