The ledger accounts of the Redlands Place Gym at June 30, 2018 are shown below:

Accounts Payable $ 9,100

Accounts Receivable 1,050

Building 51,400

Alma Ortiz, Capital 63,100

Cash ???

Exercise Equipment 18,900

Weight Equipment 22,000

Notes Payable 49,000

Office Supplies 350

Office Equipment 2,000

Alma Ortiz, Drawing 10,500

Instructions

Prepare a trial balance with the ledger accounts arranged in the proper financial statement order. Include the appropriate heading ?