The following balances were taken from the general ledger of Howser Corporation as of December 31. All balances are normal. Cash Accounts payable Equipment Utilities expense Sales revenue $12,000 12,000 60,000 4,000 34,400 21,600 72,000 4,800 16,000 Accounts receivable Common stock Dividends Administrative expense Prepare a trial balance. HOWSER CORPORATION Trial Balance December 31 Debit Credit Cash $ A Equipment . $ Dividends Administrative expense Totals $ $