Phair and Associates Is a Financial Planning Service Instructions
Prepare a Trial Balance with the Accounts Arranged in Balances

Phair and Associates is a financial planning service. The account balances at December 31, 2018 are shown by the following alphabetical list: $$\begin{array} { l r } \text { Accounts Payable } & 5,000 \\\text { Accounts Receivable } & 19,000 \\\text { Buildings } & 140,000 \\\text { Cash } & 11,700 \\\text { Common Stock } & 143,400 \\\text { Equipment } & 15,400 \\\text { Land } & 42,000 \\\text { Notes Payable } & 95,000 \\\text { Notes Receivable } & 8,100 \\\text { Prepaid Insurance } & 6,400 \\\text { Supplies } & 800\end{array}$$
Instructions
Prepare a trial balance with the accounts arranged in financial statement order.