Requirement 1. Prepare the company's trial balance at April 30,

20162016 ,

listing accounts in proper sequence. For example, Accounts Receivable comes before Equipment. List the expense with the largest balance first, the expense with the next largest balance second, and so on.

Select the accounts that will be listed on the trial balance; enter the account balances and finally total the debits and

credits. Remember

to list the accounts in the proper

sequence ; assets first,

then

liabilities followed

by stockholders'

equity (including revenue and expense accounts). List the expenses last with the largest balance first, the expense with the next largest balance second, and so on.

Deluxe Pool Service, Inc.

Trial Balance

April 30, 2016

	Account	Debit	Credit
	Total

Account	Balance		Account	Balance
Dividends . . . . . . . . . . . . . . . . . . .	$3,200		Common stock . . . . . . . . . .	$16,500
Utilities expense . . . . . . . . . . . . .	1,500		Accounts payable . . . . . . . .	4,800
Accounts receivable . . . . . . . . . .	5,300		Service revenue . . . . . . . . .	20,700
Delivery expense . . . . . . . . . . . . .	400		Equipment . . . . . . . . . . . . .	29,200
Retained earnings . . . . . . . . . . . .	1,500		Note payable . . . . . . . . . . .	24,500
Salary expense . . . . . . . . . . . . . .	9,000		Cash . . . . . . . . . . . . . . . . . .	19,400