On December 31, Year 2, Wages Company had the following normal account balances in its general ledger. Use this information to prepare a trial balance. Wages Company Trial Balance December 31, Year 2 \begin{tabular}{|l|c|c|} \hline \multicolumn{1}{|c|}{ Account Titles } & \multicolumn{1}{c|}{ Debit } & Credit \\ \hline Cash & $120,000 & \\ \hline Accounts Receivable & & \\ \hline Office Supplies & & \\ \hline Prepaid Insurance & & \\ \hline Land & & \\ \hline Accounts Payable & & \\ \hline Unearned Revenue & & \\ \hline Common Stock & & \\ \hline Retained Earnings & & \\ \hline Dividends & & \\ \hline Service Revenue & & \\ \hline Advertising Expense & & \\ \hline Rent Expense & & \\ \hline Salaries Expense & $270,400 & 2700 \\ \hline Totals & & \\ \hline \end{tabular}