Required On December 31, Year 2, Morgan Company had the following normal account balances in its general ledger. Use this information to prepare a trial balance.

Land	$	18,400
Unearned revenue		19,300
Dividends		5,500
Prepaid rent		5,600
Cash		59,220
Salaries expense		13,500
Accounts payable		1,780
Common stock		27,000
Operating expense		16,800
Office supplies		1,850
Advertising expense		2,900
Retained Earnings, 1/1/Year 2		16,140
Service revenue		66,120
Accounts receivable		6,570