Prepare a trial balance with the accounts arranged in financial statement order.

Whispering Winds and Associates is a financial planning service. The account balances at December 31, 2022 are shown by the following alphabetical list: Accounts Payable $40,500 Accounts Receivable 14,600 Buildings 122,000 Cash 23,300 Common Stock 147.850 Equipment 78,400 Land 45.800 Notes Payable (due 2026) 105,000 Notes Receivable 8,600 Supplies 650 Prepare a trial balance with the accounts arranged in financial statement order. WHISPERING WINDS AND ASSOCIATES Trial Balance December 31, 2022 Debit Credit Cash 23.300 Accounts Receivable 14,600 Notes Receivable 8.600 Supplies 650 Land 45,800 Buildings 122.000 Equipment 78.400 Notes Payable 105,000 Accounts Payable 40,500 Common Stock 147,850 293,350 $ 293,350