You are presented with the following alphabetical list of accounts and balances (in thousands) for Asian Importers Limited as at January 31, 2018. All accounts have a normal balance.

Instructions
(a) Prepare a trial balance.
(b) If the trial balance doesn't balance, what steps should you take to find your error(s)?

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Accounts payable Accounts receivable Accumulated depreciation-buildings13,000 Interest expense Accumulated depreciation-equipment 3,60o Inventory Bank loan payable (due 2021]) Buildings Cash Common shares Cost of goods sold Dividends declared Equipment $46,30o Goodwill $ 7,600 10,000 2,150 74,250 42,500 19,750 67,750 32,900 Other current liabilities 12,200 3,950 37,050 370,000o 30,200ncome tax expense 10,050 Land 39,500 Mortgage payable 10,000 Office expense 244,200 Prepaid insurance 1,850 Retained earnings 10,900 Sales