Q.Following balances have been extracted from the different ledgers of a non-manufacturing company named- HR Company Limited. Prepare a trial balance on 31 October 2021: Cash 3,000; A/c Payable 4,000; Service revenue 6,000; Unearned revenue 2,500; Office furniture 7,000; Prepaid salary 1,500; Owners drawing 3,100 Supplies 1,000; Administrative expense 3,500; Office rent 2,900 and Owners capital 9,500.