Prepare trial balance. P3.10B (LO5) You are presented with the following alphabetical list of accounts and balances (in thousands) for Asian Importers Limited at January 31, 2021. All accounts have a normal balance. Accounts payable $ 46,300 Income tax expense $ 10,000 Accounts receivable 30,200 Interest expense 2,150 Accumulated depreciation-buildings 13,000 Land 116,750 Accumulated depreciation-equipment 3,600 Mortgage payable 19,750 Bank loan payable (due 2023) 10,050 Office expense 67,750 Buildings 39,500 Other current liabilities 12,200 Cash 10,000 Prepaid insurance 3,950 Common shares 32,900 Retained earnings 37,050 Dividends declared 1,850 Salaries expense 244,200 Equipment 10,900 Service revenue 370,000 Goodwill 7,600 Instructions a. Prepare a trial balance. b. If the trial balance doesn't balance, what steps should you take to find your error(s)