1. Al Burkan Company had the following balances (T-Account balances) in the accounting records as of December 31, 2014. Accounts payable 14,800 Accounts receivable 32,500 Cash 21,500 Common stock 37,500 Insurance expense 6,200 Land 30,000 Maintenance expense 3.750 Prepaid rent 3.050 Rent expense 12,600 Retained earnings 25,500 Salaries expense 72,000 Service revenue 103,500 Uncanned revenue 4,500 Utilities expanse 4.200 Required: Prepare Trials Balance 3 Marksl a