Prepare a trial balance from the following information for Learn a New Language, Inc. for December 31, 2012:

Accounts payable

$5,012

Common stock

$9.69

Cash

$3,928

Notes payable

$1,439

Wages expense

$777

Marketing expense

$493

Equipment

$8,345

Accounts receivable

$1,142

Inventory

$8,074

Sales

$6,616

.