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. TO-DO: Prepare an unadjusted trial balance, listing the accounts in proper sequence and inserting the missing figure for cash. Cash ? Fees Earned 180,600 Accounts Receivable 63,450 Wages Expense 94,000 Prepaid Insurance 16,800 Rent Expense 42,000 Supplies 3,000 Utilities Expense 16,700 Land 125,000 Supplies Expense 9,500 Insurance Expense 4,200 Accounts Payable 36,200 Miscellaneous Expense 4,500 Notes Payable 125,000 Common Stock 30,000 Unearned Rent 18,000 Retained Earnings 72,300 Dividends 5,000