Below are the accounts of Super Pool Service Inc.  The accounts have normal balances on June 30,2012.  The accounts are listed in no particular order

• Account                                            Balance
• Common Stock                                  $5,100
• Accounts Payable                                $4,400
• Service revenu                                    $17,100
• Land                                                    $28,800
• Note Payable                                        $19,500
• Cash                                                    $5,200
• Dividends                                              $6,100
• Utilities                                                  $2,100
• Account recievable                                 $10,600
• Deliver Expense                                      $$700
• Retained earnings                                   $25,600
• Salary  Expense                                      $8,200

Prepare the compay trail balance of June 30,2012, listing accounts in proper sequeence.  For example account recievalbbe comes before land.  List expenses with the largest balance second, and so on.