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	$	24,800
Unearned revenue		18,300
Dividends		4,850
Prepaid rent		5,800
Cash		61,170
Salaries expense		16,000
Accounts payable		1,990
Common stock		26,500
Operating expense		12,050
Office supplies		1,750
Advertising expense		2,100
Retained earnings, Beginning		17,680
Service revenue		70,960
Accounts receivable		6,910