Required On December 31, Year 1, Morgan Company had the following normal account balances in its general ledger. Use this information to prepare a trial balance.

Land	$	23,500
Unearned revenue		19,300
Dividends		5,250
Prepaid rent		5,650
Cash		61,650
Salaries expense		12,500
Accounts payable		1,550
Common stock		29,000
Operating expense		14,200
Office supplies		1,750
Advertising expense		2,200
Retained Earnings, 1/1/Year 1		16,060
Service revenue		67,650
Accounts receivable		6,860

MORGAN COMPANY
Trial Balance
December 31, Year 1
Account Titles	Debit	Credit
Totals	$0	$0