Your study partner is having trouble getting total debits to equal total credits in the trial balance. Prepare a corrected trial balance by placing each account balance in the correct debit or credit column.

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Trial Balance Debit Credit Accounts Cash Accounts Receivable Equipment Accounts Payable Unearned Revenue Common Stock Retained Earnings Dividends Service Revenue Salaries Expense Utilities Expense $ 6,300 $ 1,600 9,400 2,900 10,000 700 1,200 3,200 3,500 600 2,200 Total $31,500 $10,100