Prepare a trial balance from the following information for Learn a New Language, Inc. for December 31, 2012:
| Accounts payable | $5,012 |
| Common stock | $9.69 |
| Cash | $3,928 |
| Notes payable | $1,439 |
| Wages expense | $777 |
| Marketing expense | $493 |
| Equipment | $8,345 |
| Accounts receivable | $1,142 |
| Inventory | $8,074 |
| Sales | $6,616 |
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