From the ledger balances below, prepare a trial balance for Trowman Company at June 30, 2010. All account balances are normal.

Accounts Payable

$ 3,000

Service Revenue

$8,600

Cash

5,400

Accounts Receivable

3,000

Common Stock

18,000

Salaries Expense

4,000

Dividends

1,200

Rent Expense

1,000

Equipment

15,000