Trial Balance

The accounts in the ledger of Hickory Furniture Company as of December 31, 2019, are listed in alphabetical order as follows. All accounts have normal balances. The balance of the cash account has been intentionally omitted.

Accounts Payable	$32,700
Accounts Receivable	65,400
Cash	?
Elaine Wells, Capital	152,600
Elaine Wells, Drawing	35,000
Fees Earned	545,000
Insurance Expense	10,350
Land	149,350
Miscellaneous Expense	15,250
Notes Payable	71,000
Prepaid Insurance	4,900
Rent Expense	103,600
Supplies	3,250
Supplies Expense	13,650
Unearned Rent	15,800
Utilities Expense	73,050
Wages Expense	305,200

Prepare an unadjusted trial balance, listing the accounts in their proper order and inserting the missing figure for cash. For those boxes in which no entry is required, leave the box blank.