The accounts in the ledger of Tempus Fugit Delivery Service contain the following balances on July 31, 2014.

• Accounts Receivable $10,642

• Prepaid Insurance 1,968

• Accounts Payable 8,396

• Maintenance and Repairs Expense 961

• Cash 21567

• Service Revenue 10,610

• Equipment 49,360

• Dividends 700

• Gasoline Expense 758

• Share CapitalOrdinary 40,000

• Utilities Expense 523

• Salaries and Wages Expense 4,428

• Notes Payable 26,450

• Salaries and Wages Payable 815

• Retained Earnings 4,636

Required: Prepare a trial balance