Trial Balance of National Park Tour Co. Particulars Debit Credit Beth Worley, Capital 75,000 Beth Worley, Drawing 2,500 Cash 69,170 Accounts Receivables 4,150 Accounts Payable 3,700 Equipment 8,000 Supplies 240 Fees Earned 12,300 Operating Expenses 6,940 Total 91,000 91,000 Trial Balance of National Park Tour Co. Particulars Debit Credit Beth Worley, Capital 75,000 Beth Worley, Drawing 2,500 Cash 69,170 Accounts Receivables 4,150 Accounts Payable 3,700 Equipment 8,000 Supplies 240 Fees Earned 12,300 Operating Expenses 6,940 Total 91,000 91,000