What is the order of preparing trial balances?

Here is a partial worksheet for the Zeidman Security Services Company. Required: Fill in the income statement and balance sheet sections of the worksheet. Be sure to include all totals in the proper columns. Zeidman Security Services Co. End of Period Spreadsheet (Work Sheet) For the Year Ended July 31, 2012 Adjusted Trial Balance Income Statement Balance Sheet Account Title Dr. Cr. Dr. Cr. Dr. Cr. Cash 12 Accounts Receivable 89 Supplies 3 Prepaid Insurance 4 Land 100 Equipment 40 Accum. Depr. 8 Equipment Accounts Payable 36 Wages Payable 1 Common Stock 170 Dividends 8 Fees Earned 99 Wage Expense 21 Rent Expense 12 Insurance Expense 8 Utilities Expense 6 Supplies Expense 5 Depreciation Expense 4 Misc. Expense 2 314 314 Net income (loss)