On September 30, 2022, Panther Learning shows the following balances in its ledger. Use the data to prepare the trial balance below. Cash 5,000 Accounts Payable 1,300 Accounts Receivable 1,200 Common Stock Office Supplies 200 Land 20,000 Service Revenue Rent Expense 1,000 35,500 4,500 Salaries Expense 6,000 Utilities Expense 900