The account balances of M/s HMT Enterprises for the year ended 31st December 2020 is provided herewith. Account Balance Amoung ($) Cash 21,800 Accounts Receivable 49,400 Office Supplies 2,200 Land 160,000 Accounts Payable 36,000 Office supplies expense 7,800 Insurance expense 14,000 Rent expense 48,000 Salaries expense 240,000 Consulting Revenue 390,000 Dividends 10,000 Common Stock 80,000 Retained earnings 47,200 You are required to prepare a trial balance using the information provided