The trial balance of Shawn Merry, CPA, is dated March 31, 2020: SHAWN MERRY, CPA Trial Balance March 31, 2020 Account title Balance Debit Credit Cash 11 000 Accounts receivable 16 500 Office supplies Land Furniture 400 30 000 0 Automobile Accounts payable Unearned revenue Common stock Dividends Service revenue Salaries expense Rent expense Total 0 3.800 0 0 52 300 8 200 5 600 800 $ 64 300 $ 64 300