REQUIREMENT: Prepare the unadjusted trial balance. be sure to provide a proper heading for the report and arrange the accounts in the correct sequence

2. The ledger accounts of Entity A have the following balances on December 31, 20x1: Account titles Balances Accounts payable 480,000 Accounts receivable 210,000 Accumulated depreciation - Bldg. 1,250,000 Accumulated depreciation - Equipt. 1,800,000 Advertising expense 70,000 Allowance for bad debts 30,000 Bad debt expense 20,000 Building 5,000,000 Cash 770,000 Depreciation expense 200,000 Owner's equity 4,200,000 Equipment 3,600,000 Prepaid supplies 40,000 Land 2,000,000 Salaries expense 1, 140,000 Miscellaneous expense 4,000 Salaries payable 120,000 Notes receivable 420,000 Service fees 6,000,000 Supplies expense 60,000 Owner's drawings 80,000 Taxes and licenses 120,000 Owner's equity 4,200,000 Transportation and travel expense 140,000 Prepaid supplies 40,000 Utilities expense 46,000 Salaries expense 1, 140,000 Utilities payable 40,000 Salaries payable 120,000