The ledger account balances for Perkins Company are listed below. Accounts Payable $8,000 Accounts Receivable 7,000 Cash 11,000 Common Stock 9,000 Dividends 4,000 Repair Revenue 40,000 Salaries Expense 25,000 Unearned Revenue 2,000 Utilities Expense 12,000 Instructions Prepare a trial balance in proper form for Perkins at December 31, 2011.