The Ledger of Martin Medicos Contained the Following Account Balances

The ledger of Martin Medicos contained the following account balances as of December 31:
Instructions:
Prepare a trial balance dated December 31 of the present year.
$\begin{array}{lr}\text { Accounts Payable } & \$ 2,150 \\\text { Accounts Receivable } & 2,260 \\\text { Sal es Revenue } & 10,390 \\\text { L. Mattin, Capital } & 7,650\\\text { L. Matin, Drawing } & 2,620 \\\text { Cash } & 900 \\\text { Equipment } & 2,340 \\\text { Miscellaneous Expense } & 170 \\\text { Prepaid Insurance } & 360\\\text { Phone Expense } & 200 \\\text { Rent Expense } & 900 \\\text { Salary Expense } & 1,200 \\\text { Supplies Expense } & 5,600 \\\text { Supplies } & 3,400 \\\text { Utilities Expense } & 240\end{array}$