The following balances were taken from the general ledger of Howser Corporation as of December 31. All balances are normal. Cash $24,000 Accounts payable 24,000 Equipment 120,000 Utilities expense 8,000 Sales revenue 68,800 Accounts receivable 43,200 Common stock 144,000 Dividends 9,600 Administrative expense 32,000 Prepare a trial balance. HOWSER CORPORATION Trial Balance December 31 Debit Credit Cash $ 0 0 0 0 Equipment 0 0 $ 4F 0 Dividends 0 1 0 Administrative expense 0 0 Totals $ 0 $ 0 0 0 0 0 0