Question:

The accounts in the ledger of Leaf Co. as of December 31, 2014, are listed in alphabetical order as follows. All accounts have normal balances. The balance of the cash account has been intentionally omitted.

Accounts Payable  $ 23,500
Notes Payable  $ 50,000
Accounts Receivable  38,100
Prepaid Insurance  6,400
Capital Stock  8,000
Rent Expense  36,000
Cash ?

Retained Earnings   42,000
Dividends  16,000
Supplies  3,200
Fees Earned  538,000
Supplies Expense  9,000
Insurance Expense  6,000
Unearned Rent  13,500
Land  40,000
Utilities Expense  18,000
Miscellaneous Expense  12,000
Wages Expense  476,800

Prepare an unadjusted trial balance, listing the accounts in their normal order and inserting the missing figure for cash.