The following accounts are taken from the ledger of Carland Company at December 31, 2017.

200		Notes Payable		$21,000		101		Cash		$7,000
301		Owners Capital		29,000		126		Supplies		5,000
157		Equipment		81,000		729		Rent Expense		5,000
306		Owners Drawings		9,000		212		Salaries and Wages Payable		4,000
726		Salaries and Wages Expense		39,000		201		Accounts Payable		12,000
400		Service Revenue		89,000		112		Accounts Receivable		9,000

CARLAND COMPANY Trial Balance Debit Credit