Question 5 (13 marks) Merlin Waters Ltd. reports the following accounts with their normal balances. The accounts are in random order. Prepare a trial balance as of December 31, 2020. 1 Account Balance Service Revenues $55,000 Salary Expense $80,000 Cash $13,000 Accounts payable $25,000 Common Shares $65,000 Utilities Expense $18,000 Retained Earnings $83,000 Building $75,000 Accounts Receivable $27,000 Dividends $15,000