Preparation of a Trial Balance E 5. The following alphabetical list presents the accounts and balances for Sally's Cleaners on June 30, 2011. All the accounts have normal balances. Accounts Payable $15,420 Accounts Receivable 7,650 Accumulated Depreciation Office Equipment 1,350 Advertising Expense 1,800 Cash 7,635 Office Equipment 15,510 Prepaid Insurance 1,680 Rent Expense 7,200 Revenue from Commissions 57,900 S. Nash, Capital 30,630 S. Nash, Withdrawals 27,000 Supplies 825 Wages Expense 36,000 Prepare the trial balance by listing the accounts in the correct order, with the bal- ances in the appropriate debit or credit column