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	$	23,300
Unearned revenue		16,400
Dividends		4,950
Prepaid rent		5,950
Cash		60,560
Salaries expense		17,500
Accounts payable		1,610
Common stock		25,500
Operating expense		12,900
Office supplies		1,650
Advertising expense		3,000
Retained earnings, Beginning		17,520
Service revenue		75,090
Accounts receivable		6,310

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