Q.11A RAK Thermo Inc. is a heating and air conditioning service business. On December 31, 2020, after its first month of business, RAK had the following balances in its accounts, listed alphabetically, Accounts receivable 8.200 Accounts payable 44,000 Advertising expense 3.200 Building 34,000 Cash 169,600 Capital 90,000 Owner's Drawings 3,600 Equipment 3.600 Land 134,000 Note payable 116,000 Salary expense 3.600 Service revenue 124,000 Supplies 5.800 Utilities expense 8.400 Prepare a trial balance using the proper format (20 marks.) RAK Thermo Inc Trial Balance For Year Ended December 31, 2020 Accounts Debit Credit