The following accounts are taken from the ledger of Blue Spruce Corp. at December 31, 2022.

200		Notes Payable		$21,050		101		Cash		$7,050
311		Common Stock		26,050		120		Supplies		3,950
157		Equipment		77,050		522		Rent Expense		3,050
332		Dividends		9,050		220		Salaries and Wages Payable		4,050
726		Salaries and Wages Expense		39,050		201		Accounts Payable		10,050
400		Service Revenue		87,050		112		Accounts Receivable		9,050

Prepare a trial balance in good form.