The following is a list of the accounts and their balances appearing in the ledger of Howard Auto Repairs Inc. as of December 31, 2021, the company's year end. Prepare a Trial Balance Accounts payable 450 Accounts receivable 1,250 Cash 400 Equipment 12,600 Common Shares 3,600 Dividends 500 Notes payable 11,000 Rent expense 1,200 Repairs expense 650 Retained Earnings 3,000 Salary expense 700 Salary payable 100 Service revenue 8,250 Supplies 200 Supplies expense 300 Truck 8,000 Utilities expense 600