Preparing a trial balance

Oakland Floor Coverings reported the following summarized data at December 31, 2012. Accounts appear in no particular order.

5

Revenues

$34,000

Other liabilities

18,000

Equipment

45,000

Cash

12,000

Accounts payable

2,000

Expenses

19,000

Oakland, capital

22,000

Requirement

1. Prepare the trial balance of Oakland Floor Coverings at December 31, 2012.