The List of Accounts Presented Below Are from the Accounting

The list of accounts presented below are from the accounting records of Hoosier Momma Promotions on September 30,2012.Assume that each account balance is normal,and present them in proper trial balance format.
$\begin{array}{ll}\text { Cash } & \$ 4,200 \\\text { Short-term Investments } & 13,000 \\\text { Accounts Receivable } & 4,500 \\\text { Inventory } & 23,000 \\\text { Land } & 90,000 \\\text { Building } & 700,000 \\\text { Furniture } & 450,000 \\\text { Equipment } & 281,700 \\\text { AccountsPayable } & 7,200 \\\text { Salaries Payable } & 4,100 \\\text { Uneaned Revenue } & 17,000 \\\text { Interest Payable } & 2,000 \\\text { Notes Payable } & 70,000 \\\text { Common Stock } & 460,000 \\\text { Retained Eanings } & 977,000 \\\text { Sales } & 158,000 \\\text { Cost of GoodsSold } & 78,000 \\\text { Salaries Expense } & 24,000 \\\text { Rent Expense } & 6,000 \\\text { Insurance Expense } & 1,000 \\\text { Depreciation Expense } & 11,000 \\\text { Utility Expense } & 900 \\\text { Dividends } & 8,000\end{array}$