The ledger account balances for Gratham Corporation at December 31, 2021 are as follows: Account Name Account Balance Accounts Payable Accounts Receivable $1,630 $9,500 Accumulated Depreciation $8,300 Cash $5,415 Common Stock $10,000 Equipment $16,300 Prepaid Insurance $500 Rent Expense $3,500 Retained Eamings $8.235 Salaries Expense $12,400 Service Revenue $23,150 Supplies $1,200 Supply Expense $2.500 All accounts have normal balances. Create a trial balance, in proper format, for December 31, 2022