Requirements: Prepare a trial balance using the following account balances:

• Cash: $28,000
• Accounts Receivable: $22,000
• Prepaid Rent: $9,000
• Equipment: $65,000
• Accumulated Depreciation: $14,000
• Accounts Payable: $18,000
• Common Stock: $40,000
• Retained Earnings: $35,000
• Service Revenue: $55,000