The accounts in the ledger of Hickory Furniture Company as of December 31, 2016, are listed in alphabetical order as follows. All accounts have normal balances. The balance of the cash account has been intentionally omitted.

Accounts Payable	$ 42,910		Notes Payable	$ 45,000
Accounts Receivable	115,920		Prepaid Insurance	20,500
Cash	?		Rent Expense	47,000
Elaine Wells, Capital	70,000		Supplies	4,880
Elaine Wells, Drawing	21,500		Supplies Expense	7,410
Fees Earned	746,900		Unearned Rent	13,000
Insurance Expense	3,400		Utilities Expense	26,150
Land	45,000		Wages Expense	573,200
Miscellaneous Expense	10,000

Prepare an unadjusted trial balance, listing the accounts in their normal order and inserting the missing figure for cash.

Unadjusted Trial Balance

Prepare an unadjusted trial balance, listing the accounts in their normal order and inserting the missing figure for cash.

Hickory Furniture Company

UNADJUSTED TRIAL BALANCE

December 31, 2016

	ACCOUNT TITLE	DEBIT	CREDIT
1	Cash
2	Accounts Receivable
3	Supplies
4	Prepaid insurance
5	Land
6	Accounts Payable
7	Unearned Rent
8	Notes Payable
9	Elaine Wells, Capital
10	Elaine Wells, Drawing
11	Fees Earned
12	Wages Expense
13	Rent Expense
14	Utilities Expense
15	Supplies Expense
16	Insurance Expense
17	Miscellaneous Expense
18	Totals