The T-accounts of Manning Farm Equipment Repair follow as of May 31, 2016. (Click the icon to view the T-accounts.) Prepare Manning Farm Equipment Repair's trial balance as of May 31, 2016. Account Title Debit Credit Cash Accounts Receivable Equipment Building Land Salaries Payable Notes Payable Service Revenue Salaries Expense Property Tax Expense Advertising Expense Total Data Table ASSETS LIABILITIES EQUITY + + Contributed Capital Common Stock Retained Earnings Service Revenue Salaries Payable Cash Salaries Expense + Dividends + 31,000 18,000 600 4,200 31,000 1,300 4,200 1,200 2,200 600 20,000 2,200 4,200 Property Tax Expense 1,000 5,300 Notes Payable 1,300 5,300 29,000 700 2,190 Accounts Receivable Advertising Expense 4,200 1,000 290 Equipment 20,000 Building 29,000 Print Done