The accounts in the ledger of Haleakala Park Co. as of March 31, 2006, 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 forcash.

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Accounts Payable Accounts Receivable Cash Fees Earned Insurance Expense Land Miscellaneous Expense Neil Orzeck, Capital Neil Orzeck, Drawing Notes Payable Prepaid Insurance Rent Expense Supplies Supplies Expense Unearned Rent Utilities Expense Wages Expense 18,710 37,500 310,000 6,000 85,000 8,900 86,640 20,000 40,000 3,000 60,000 2,100 7,900 9,000 41,500 175,000