The accounts of Boots Consulting are listed below with their normal balances at March 31, 2023. The accounts are listed in no particular order. Begin with the heading for the unadjusted trial balance. Then, complete the account names and corresponding account balances. (If an input field is not used in the unadjusted trial balance, leave the input field(s) empty. Do not select a label or enter a zero.)

M. Boots, capital $252,800

Advertising expense 9,900

Accounts payable 46,000

Service revenue 182,000

Land 178,000

Note payable 276,000

Cash 38,000

Salaries expense 48,000

Building 396,000

Computer rental expense 2,800

M. Boots, withdrawals

30,800 Utilities expense

3,400 Accounts receivable

43,000 Supplies expense

4,200 Supplies 2,700