The following accounts are taken from the ledger of Recha Company at December 31, 2014.

Prepare a trial balance in goodform.

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200 Notes Payable 301 Owner's Capital 157 Equipment 306 Owner's Drawings 726 Salaries and Wages Expense 38,000 201 Accounts Payable 400 Service Revenuc 6,000 6,000 4,000 8,000 212 Salaries and Wages Payable 3,000 11,000 8,000 $20,000 101 Cash 28,000 126 Supplies 80,000 729 Rent Expense 88,000 112 Accounts Receivable