The accounts in the ledger of Devers Gym as of August $31$ are listed in alphabetical order as follows. All accounts have normal balances. The balance of the cash account has been omitted.

Line Item Description Amount

Accounts Payable $$36,200$

Accounts Receivable $63,450$

Cash $?$

Common Stock $30,000$

Dividends $5,000$

Fees Earned $180,600$

Insurance Expense $4,200$

Land $125,000$

Miscellaneous Expense $4,500$

Notes Payable $125,000$

Prepaid Insurance $16,800$

Rent Expense $42,000$

Retained Earnings $72,300$

Supplies $3,000$

Supplies Expense $9,500$

Unearned Rent $18,000$

Utilities Expense $16,700$

Wages Expense $94,000$

Prepare an unadjusted trial balance, listing the accounts in their proper order. If an amount box does not require an entry, leave it blank.