The bookkeeper of MMK Service Company owned and operated by Aren Ting, extracted the following debit and credit balances from the general ledger on December 31, 2016, the end of the accounting period. Cash Note Receivable Accounts Receivable Tools Furniture & Fixtures Office Equipment Delivery Van Photocopying Machine Note Payable Accounts Payable A. Ting, Drawing Salaries Expense Utilities Expense Rent Expense Insurance Expense DEBITS P 12,800 1,650 21,600 10,000 21,840 38,900 120,000 50,000 18,000 3,400 4,000 25,000 34,800 12,660 16,000 Advertising Expense Repairs & Maintenance Expense Miscellaneous Expense Interest Expense Cash Note Receivable Accounts Receivable Note Payable Accounts Payable Loan Payable A. Ting, Capital Service Income Rental income Interest Income 9,410 20,000 11,000 233,398 12,000 20 128 CREDITS P 6,410 650 11,450 6,400 18,000 20,000 ? REQUIRED: Prepare the trial balance as of December 31, 2016. The accounts must be arranged in their proper order.