Prepare the trial balance by listing the accounts in the correct order, with the balances in the appropriate debit or credit column Completion of a Work Sheet E4A. A highly simplified alphabetical list of trial balance accounts and their normal bal- ances for the month ended March 31, 2014, follows. LO4 Accounts Payable Accounts Receivable Accumulated Depreciation-Office Equipment Cash K. Pollard, Capital K. Pollard, Withdrawals Office Equipment Prepaid Insurance Service Revenue Supplies Unearned Revenues Utilities Expense Wages Expense 14 24 12 16 46 20 1. Prepare a work sheet, entering the trial balance accounts in the order in which they would normally appear and entering the balances in the correct debit or credit column. 2. Complete the work sheet using the following information: expired insurance, S2; estimated depreciation on office equipment, S2; accrued wages, $2; and unused supplies on hand, $2. In addition, $4 of the uncarned revenues balance had been earned by the end of the month