The accounts in the ledger of Tempus Fugit Delivery Service Ltd. contain the following balances on July 31, 2017.

Instructions
Prepare a trial balance with the accounts arranged as illustrated in the chapter and fi ll in the missing amount for Cash.

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Accounts Receivable Accounts Payable Cash Equipment Gasoline Expense Utilities Expense Notes Payable £10,642 8,396 Prepaid Insurance Maintenance and Repairs Expen Service Revenue Dividends Share Capital-Ordinary Salaries and Wages Expense Salaries and Wages Payable Retained Earnings 1,968 961 10,610 700 40,000 4,428 815 4,636 49,360 758 523 26,450