The following balances appear in the accounts of WS Inc. as on June 30, 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.

Account	Balance
Accounts Payable	$4,000
Accounts Receivable	$15,100
Cash	$19,200
Common Shares	$18,300
Dividends	$5,800
Interest Expense	$1,100
Land	$29,000
Loan Payable	$11,500
Retained Earnings	$24,100
Salary Expense	$8,500
Service Revenue	$22,500
Utilities Expense	$1,700