Trial Balance Use the following account balance information to construct a trial balance: Cost of Goods Sold Accounts Payable Paid-In Capital Cash Practice 2-9 10,000 700 1,000 4,000 $9,000 Sales 1,100 Dividends 2,000 Retained Earnings (beginning) 400 Inventory Trial Balance Use the following account balance information to construct a trial balance: Salary Expense Unearned Service Revenue Paid-in Capital Cash Practice 2-10 $32,000 5,300 1,200 5,000 $24,000 Service Revenue 1,600 Rent Expense 3,000 Retained Earnings (beginning) ,500 Prepaid Rent Expense