The accounts in the ledger of Seaside Furniture Upholstering Services as of August $20$Y$5$ are listed in alphabetical order as follows. All accounts have normal balances. The balance of the cash account has been intentionally omitted.

Line Item Description Amount

Accounts Payable $$118,600$

Accounts Receivable $660,500$

Carroll Hillard, Capital $1,964,400$

Carroll Hillard, Drawing $36,000$

Cash $?$

Fees Earned $4,330,000$

Insurance Expense $18,000$

Land $1,850,000$

Miscellaneous Expense $30,200$

Notes Payable $75,000$

Prepaid Insurance $21,600$

Rent Expense $390,000$

Supplies $11,200$

Supplies Expense $23,700$

Unearned Rent $12,000$

Utilities Expense $82,000$

Wages Expense $2,950,000$

Prepare an unadjusted trial balance. List all the accounts in the order of Assets, Liabilities, Owner's equity, Revenues, and Expenses. Place the amounts in the proper columns. If an amount box does not require an entry, leave it blank.

Seaside Furniture Upholstering Services

Unadjusted Trial Balance

August $31,20$Y$5$

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Balances Credit

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