Below is the complete list of accounts of Sooner Company and the related balance at the end of April. All accounts have their normal debit or credit balance. Cash, $2,600; Prepaid Rent, $6,100; Accounts Payable $3,000; Common Stock, $27,000; Service Revenue, $24,100; Salaries Expense, $6,900; Accounts Receivable, $4,800; Land, $47,000; Deferred Revenue, $1,650; Retained Earnings, $19,750; Supplies Expense, $8,100. Required:
Prepare a trial balance with the list of accounts in the following order: assets, liabilities, stockholders' equity, revenues, and expenses.

Sooner Company

Trial Balance

For the month ended April 30, 202x

                                          Debit                 Credit

Cash                                $2,600

Accounts Receivable     $4,800

Prepaid Rent                   $6,100

Land                              $47,000

Accounts Payable                                      $3,000

Deferred Revenue                                      $1,650

Common Stock                                        $27,000

Retained Earnings                                    $19,750

Service Revenue                                      $24,100

Salaries Expense             $6,900

Supplies Expense             $8,100

Totals                              $75,500           $75,000

When you are preparing a trial balance, you must report the accounts with their normal balances, e.g. assets have a normal debit balance while equity has a normal credit balance.