Use the following information to create a Trial Balance for the company. As of October 31 the company, ABC Services, had the following account balances: (20 points)

Cash	$11,500
Accounts Receivable	14,000
Office Supplies	3,250
Land	46,000
Office Equipment	18,000
Accounts Payable	8,500
Owner Capital	84,000
Owner Withdrawals	2,000
Consulting Revenue	14,000
Rent Expense	3,500
Salaries Expense	7,000
Utility Expense	700
Miscellaneous Expense	550

Use the following table to complete the trial balance:

ABC Services
Trial Balance
As of October 31
Account:	Debits	Account:	Credits
TOTAL:		TOTAL: