From the Following Alphabetical List of Account Balances, All of Which

From the following alphabetical list of account balances, all of which are normal, for Kasper Company on July 31, 2010, prepare a trial balance in proper form (the amount of Phil Kasper, Withdrawals must be computed) .
$\begin{array}{lr}\text { Accounts Payable } & \$ 500 \\\text { Accounts Receivable } & 200 \\\text { Cash } & 80 \\\text { Equipment } & 700 \\\text { Phil Kasper, Capital } & 150 \\\text { Phil Kasper, Withdrawals } & ? \\\text { Prepaid Advertising } & 20 \\\text { Revenue Earned } & 400 \\\text { Wages Expense } & 70 \\\text { Wages Payable } & 50\end{array}$