Prepare a trial balance using the following account balances:

• Cash: $40,000
• Accounts Receivable: $28,000
• Prepaid Rent: $18,000
• Equipment: $110,000
• Accumulated Depreciation: $45,000
• Accounts Payable: $55,000
• Salaries Payable: $9,000
• Common Stock: $95,000
• Retained Earnings: $85,000
• Service Revenue: $80,000 -