Preparing a trial balance
The accounts of Atkins Moving Company follow with their normal balances at August 31, 2012. The accounts are listed in no particular order.
| Atkins, capital | $ 72,000 | Trucks | $ 132,000 |
| Insurance expense | 600 | Fuel expense | 3,000 |
| Accounts payable | 4,000 | Atkins, drawing | 5,400 |
| Service revenue | 80,000 | Utilities expense | 500 |
| Building | 48,000 | Accounts receivable | 8,800 |
| Supplies expense | 400 | Note payable | 54,000 |
| Cash | 4,000 | Supplies | 300 |
| Salary expense | 7,000 |
Requirement
1. Prepare Atkins” trial balance at August 31, 2012.
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