The accounts in the ledger of Matice Co. as of July 31, 2008, 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 proper order and inserting the missing figure forcash.

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Accounts Payable Accounts Receivable Cash Fees Earned Insurance Expense Land Milton Adair, Capital Milton Adair, Drawing Miscellaneous Expense 56,130 112,500 930,000 18,000 255,000 259,920 60,000 26,700 Notes Payable Prepaid Insurance Rent Expense Supplies Supplies Expense Unearned Rent Utilities Expense Wages Expense $120,000 9,000 180,000 6,300 23,700 27,000 124,500 525,000