Preparation of a Trial Balance

An alphabetical list presenting the accounts and balances for Ken's Cleaners on June 30, 2014, follows. All the accounts have normal balances.

Accounts Payable	$ 30,840
Accounts Receivable	15,300
Accumulated Depreciation Office Equipment	2,700
Advertising Expense	3,600
Cash	15,270
Office Equipment	31,020
Prepaid Insurance	3,360
Rent Expense	14,400
Revenue from Cleaning	115,800
I. Bell, Capital	61,260
I. Bell, Withdrawals	54,000
Supplies	1,650
Wages Expense	72,000

Prepare the trial balance by listing the accounts in the correct order, with the balances in the appropriate debit or credit column.