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

Account                      Balance 
Common stock             $5,100 
Accounts payable         $4,400 
Service revenue           $17,100 
Land                          $28,800 
Note payable               $9,500 
Cash                          $5,200 
Dividends                    $6,100 
Utilities expense           $2,100 
Accounts receivable      $10,600 
Delivery expense           $700 
Retained earnings          $25,600 
Salary expense              $8,200

Make the company's trial balance as of June 30, 2012, listing accounts in the proper sequence. For illustration, Accounts Receivable comes before Land. List out the expense with the biggest balance first, the expense with the next largest balance second and so forth.

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  • Category:- Accounting Basics
  • Reference No.:- M917620

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