Speedy Sewing Services, owned by T. Nguyen, hired a new bookkeeper who is not entirely familiar with the process of preparing a trial balance. All of the accounts have normal balances.

Speedy Sewing Services
Trial Balance
December 31, 20
Account Name	Debit		Credit
Accounts Receivable			10,700
Cash	3,200
Accounts Payable			9,500
Equipment	24,000
T. Nguyen, Capital			22,800
T. Nguyen, Drawing			1,900
Prepaid Insurance			1,300
Income from Services			36,000
Wages Expense	17,500
Rent Expense			4,500
Supplies	1,800
Utilities Expense	3,400
	49,900		86,700

Find the errors and prepare a corrected trial balance for December 31 of this year. List all the accounts in the proper order as described in the textbook. If no amount is required, leave the entry box blank or enter "0".

Speedy Sewing Services

Trial Balance

December 31, 20--