The List of Accounts Presented Below Is from the Accounting

The list of accounts presented below is from the accounting records of Hoosier Momma Promotions on September 30,Year 1.Assume that each account balance is normal,and present them in proper trial balance format.
$\begin{array}{lr}\text { Cash } & \$ 4,200 \\\text { Short-term Investments } & 13,000 \\\text { Accounts Receivable } & 4,500 \\\text { Inventory } & 23,000 \\\text { Land } & 90,000 \\\text { Building } & 700,000 \\\text { Furniture } & 450,000 \\\text { Equipment } & 281,700\\ \text { Accounts Payable } & 7,200 \\\text { Salaries Payable } & 4,100 \\\text { Unearned Revenue } & 17,000 \\\text { Interest Payable } & 2,000 \\\text { Notes Payable } & 70,000 \\\text { Common Shares } & 460,000 \\\text { Retained Earnings } & 977,000 \\\text { Sales } & 158,000\\ \text { Cost of Goods Sold } & 78,000 \\\text { Salaries Expense } & 24,000 \\\text { Rent Expense } & 6,000 \\\text { Insurance Expense } & 1,000 \\\text { Depreciation Expense } & 11,000 \\\text { Utility Expense } & 900 \\\text { Dividends } & 8,000\end{array}$