The trial balance for masons insurance Agency as of august 31, after the firm has completed its first month of operations,

Massons insurance Company, Trial Balance August 31, 20-

Account name	Debit	Credit
Cash	3,527
Account receivable	1,219
Supplies	492
Prepaid insurance	1,362
Office equipment	3,939
Account payable		2,071
C mission capital		9,020
C mission Drawing	1,900
Commissions earned		3.520
Rent expense	1,695
Travel expense	225
Utilities expense	198
Miscellaneous expense	54
	14,611	14,611

1. Record amounts in the trial Balance columns of the work sheet ?