From the ledger balances given below, prepare a trial balance for the P. J. Carland Company at June 30, 1996. List the accounts in the order shown on page 72 of the text. All account balances are normal.

Accounts Payable \(\$ 4,000\), Cash \(\$ 3,800\), Common Stock \(\$ 20,000\), Dividends \(\$ 1,200\), Equipment \(\$ 17,000\), Fees Earned \(\$ 6,000\), Accounts Receivable \(\$ 3,000\), Salaries Expense \(\$ 4,000\), and Rent Expense \(\$ 1,000\).