Transaction Analysis and Trial Balance Earned; Salaries Expense; and Rent Expense. balance in each account and prepare a trial balance as of December 31. Accounting Template Note: Use a negative sign with your answers below, when appropriate. E Rent Expense. prepare a trial balance as of December 31 . Transaction Analysis and Trial Balance Earned; Salaries Expense; and Rent Expense. balance in each account and prepare a trial balance as of December 31