Q3 The following accounts come from the ledger of Blue Ocean on January 31, 2021 157 Equipment 488,000 311 Share Capital-Ordinary 420,000 332 Dividends 8,000 212 Salaries and 201 Accounts Payable 22.000 Wages Payable 2.000 726 Salaries and 200 Notes Payable 19.000 Wages Expense 42,000 732 Utilities Expense 3.000 112 Accounts Receivable 4,000 130 Prepaid Insurance 6,000 400 Service Revenue 95.000 101 Cash 7,000 Prepare a trial balance in good form. Blue Ocean Trial Balance Jan 31, 2021