The following balances appear in the accounts of Taylor Inc. as on July 31, 2021. The accounts are listed in alphabetical order. You are required to prepare the Trial Balance for WS Inc. as on June 30, 2021 with accounts in proper sequence. (Suggested time: 10min) Amount Balance Accounts Payable $27,840 Accounts Receivable $32,000 Cash $36,200 Common Shares $14,050 Dividends $9,900 Interest Expense $2,300 Land $41,140 Loan Payable $38,000 Retained Earnings $29,000 Salary Expense $11,300 Sales Revenue $7,500 Service Revenue $19,900 Utilities Expense $3,450