The accounts in the ledger of Cupid Co. as of December 31, 20Y7, are listed in alphabetical order as follows. All accounts have normal balances. The balance of the cash account has been intentionally omitted.

Prepare a trial balance, listing the accounts in their proper order and inserting the missing figure for cash.

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28,000 59,900 50,000 Accounts Payable Accounts Receivable Common Stock Cash Dividends Fees Earned Insurance Expense Land Miscellaneous Expense 30,000 465,000 9,000 127,500 13,350 Notes Payable Prepaid Insurance Rent Expense Retained Earnings Supplies Supplies Expense Unearned Rent Utilities Expense Wages Expense 60,000 4,500 90,000 83,500 3,150 11,850 13,500 62,250 262,500