Below are the account balances of Heron Company at the end of November. Accounts Cash Accounts Receivable Rent Expense Supplies Equipment, net Accounts Payable Service Revenue Utilities Payable Deferred Revenue Common Stock Utilities Expense Retained Earnings Salaries Payable Salaries Expense Insurance Expense Advertising Expense Supplies Expense Dividends Prepaid Insurance Legal Fees Expense Balances $ 12,000 ? 1,000 5,000 19,000 7,000 40,000 1,000 6,000 19,000 2,000 15,000 2,000 9,000 6,000 1,000 10,000 3,000 4,000 6,000 Prepare a trial balance by placing amounts in the appropriate debit or credit column and determining the balance of the Accounts Receivable account