Whispering Winds and Associates is a financial planning service. The account balances at December 31, 2022 are shown by the following alphabetical list: Accounts Payable $40,500 Accounts Receivable 14,600 Buildings 122,000 Cash 23,300 Common Stock 147,850 Equipment 78.400 Land 45,800 Notes Payable (due 2026) 105,000 Notes Receivable 8,600 Supplies 650 Prepare a trial balance with the accounts arranged in financial statement order. WHISPERING WINDS AND ASSOCIATES Trial Balance December 31, 2022 Debit Credit Cash $ 23.300 Accounts Receivable 14.600 Notes Receivable 8.600 Supplies 650 Land 45.800 Buildings 122,000 Equipment 78,400 Notes Payable 105,000 Accounts Payable 40,500 Common Stock 147,850 293,350 293,350