The following is a list of accounts, in alphabetical order for Cullumber Ltd. at December 31, 2021. All accounts have a normal balance Accounts payable Accounts receivable Accumulated depreciation-equipment Cash Common Shares Deferred revenue Depreciation expense Dividends declared Equipment $1,400 Income tax expense 5.100 Office expense 3,800 Rent expense 10,700 Retained earnings 6,000 Salaries expense 2,200 Salaries payable 3,000 Service revenue 4,600 Supplies 10,700 Supplies expense $500 5,000 1,800 15,500 8,500 2,300 24,000 3.900 1,400 Prepare a trial balance CULLUMBER CORP. Trial Balance December 31 . Debit Credit Trial Balance December 31 Debit Credit 1 2 3 4 5 6 7 9 10 11 12 13 14 15 5 6 7 8 19 10 11 12. 13 15 116 17 18 Totals 19 5