The following is a list of accounts, in alphabetical order, for Bourque Ltd. at December 31, 2018. All accounts have a normal balance.
Accounts payable .......................................................$ 1,500
Accounts receivable.......................................................6,500
Accumulated depreciation-equipment........................4,000
Cash.............................................................................10,000
Common shares..............................................................5,000
Depreciation expense.....................................................2,000
Dividends declared........................................................4,500
Equipment....................................................................10,000
Income tax expense...........................................................500
Office expense............................................................$ 4,400
Rent expense..................................................................2,000
Retained earnings........................................................16,000
Salaries expense.............................................................9,100
Salaries payable.............................................................3,000
Service revenue............................................................22,000
Supplies..........................................................................3,500
Supplies expense............................................................1,200
Unearned revenue..........................................................2,200
Instructions
Prepare a trial balance.