Student B is tasked with preparing a Trial Balance for Company Sigma based on the following account balances as of December 31, 2023:

• Cash: $20,000
• Accounts Receivable: $15,000
• Inventory: $25,000
• Accounts Payable: $10,000
• Equipment: $50,000
• Accumulated Depreciation: $5,000
• Sales Revenue: $100,000
• Salary Expense: $30,000
• Rent Expense: $5,000 Prepare the Trial Balance for Company Sigma.