Below are the accounts of Super Pool Service, Inc. The accounts have normal balances on June 30, 2012. The accounts are listed in no particular order.

Account Balance

Common stock $5,100

Accounts payable $4,400

Service revenue $17,100

Land $28,800

Note payable $9,500

Cash $5,200

Dividends $6,100

Utilities expense $2,100

Accounts receivable $10,600

Delivery expense $700

Retained earnings $25,600

Salary expense $8,200

Prepare the company s trial balance as of June 30, 2012, listing accounts in proper sequence, as illustrated in the chapter. For example, Accounts Receivable comes before Land. List the expense with the largest balance first, the expense with the next largest balance second, and so on.