Given the Following Account Balances for Nelson Communications,prepare a Trial

Given the following account balances for Nelson Communications,prepare a trial balance for March 31,2012.
$\begin{array}{ll}\text { Wage Expense } & 19,000 \\\text { Paid-in Capital } & \$ 51,000 \\\text { Cost of Goods Sold } & 21,000 \\\text { Prepaid Rent } & 500 \\\text { Wages Payable } & 2,000 \\\text { Accounts Receivable } & 9,000 \\\text { Sales } & 49,000 \\\text { Equipment } & 64,000 \\\text { Cash } & 6,000 \\\text { Accounts Payable } & 8,000 \\\text { Retained Earnings } & 17,500 \\\text { Rent Expense } & 2,000 \\\text { Merchandise Inventory } & 11,000 \\\text { Accum. Depreciation, Equipment } & 5,000\end{array}$