The following is a list of unadjusted account balances at year-end. Given Information: Cash 153,300 Salaries payable 7,100 Accounts payable 49,500 Service revenue 215,200 Common stock 178,800 Accounts receivable 136,800 Rent expense 28,900 Advertising expense 49,900 Salaries expense 128,700 Retained earnings 81,600 Prepaid rent 29,200 Dividends 5,400 Required: 1. Use the information provided to complete the trial balance. Note: Not every cell will require a formula or cell reference. If neither is needed, then leave the cell blank. 2. Use a conditional statement to evaluate whether total debits equal total credits