WRITTEN: 21) Timothy Company has the following balances at December 31, 2019: Account Cash Accounts Receivable Supplies Land Accounts Payable Short-term Notes Payable Common Stock Retained Earnings Dividends Service Revenue Salary Expense Rent Expense Interest Expense Utilities Expense Balance $31,200 4.000 300 40,000 1,300 45,000 10,000 18,500 1.800 7,600 3,000 1,500 400 2001 Required: Prepare Timothy Company's trial balance at December 31, 2019