The accounts in the ledger of Atlantic Furniture Company as of July 2018 are listed in alphabetical order as follows. All accounts have normal balances. The balance of the cash account has been intentionally omitted.

Prepare an unadjusted trial balance, listing the accounts in their normal order and inserting the missing figure for cash.

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Accounts Payable Accounts Receivable Common Stock Fees Earned 92,400 Notes Payable 25,000 21,600 140,000 311,600 3,975 11,200 6,000 49,100 10,200 Wages Expse 2,250,000 483,600 Prepaid Insurance ?Rent Expense Retained Earnings 75,000 24,000 Supplies 2,750,000 Supplies Expense 9,000 Uneaned Rent Insurance Expense 50,000 Utilities Expense Miscellaneous Expense