On December 31, Year 2, Morgan Company had the following normal account balances in its general ledger. Use this information to prepare a trial balance.

Land	$	20,550
Unearned revenue		16,700
Dividends		5,250
Prepaid rent		6,100
Cash		60,870
Salaries expense		12,500
Accounts payable		2,240
Common stock		26,000
Operating expense		13,000
Office supplies		1,750
Advertising expense		2,800
Retained earnings, Beginning		15,880
Service revenue		68,170
Accounts receivable		6,170

MORGAN COMPANY Trial Balance December 31, Year 2 Account Titles Debit Credit Totals