The T-accounts of Bennett Farm Equipment Repair follow as of May 31, 2018 Click the icon to view the T-accounts.) Prepare Bennett Farm Equipment Repair's trial balance as of May 31, 2018, Bennett Farm Equipment Repair Trial Balance May 31, 2018 Balance Account Title Debit Credit Cash $2,960 Accounts Payable Accounts Receivable Equipment Building Land Notes Payable Common Stock Dividends Service Revenue Salaries Expense Property Tax Expense Advertising Expense Total Data Table ASSETS LIABILITIES EQUITY Salaries Payable + 300 4.700 Contributed Capital Common Stock 30,000 14.000 Dividends 1,800 Retained Earnings + Service Revenue 4,000 2.700 Salaries Expense 2.000 4,700 Property Tax Expense 1,300 Notes Payable 4,500 31,000 Cash 30.000 20.000 2.700 300 500 4,500 1,800 3,640 Accounts Receivable 4,000 500 Land 20.000 Building 31,000 Equipment 14,000 Advertising Expense 340