Using the following accounts and their balance, prepare the trial balance for cooper furniture repair as of December 31, 2024. All accounts have normal balances.

Cash $7,000 Advertising Expense $1,200

Unearned Revenue 4,500 Utilities Expense 800

Equipment 10,000 Rent Expense 5,000

Service Revenue 8,000 Accounts Payable 2,300

Cooper Capital 12,200 Cooper, Withdrawals 3,000