An inexperienced bookkeeper prepared the following trial balance. Prepare a correct trial balance, assuming all account balances are normal.

KWUN COMPANY

Trial Balance

December 31, 2011

Debit

Credit

Cash

$14,800

Prepaid Insurance

$ 3,500

Accounts Payable

3,000

Unearned Revenue

2,200

Common Stock

13,000

Dividends

4,500

Service Revenue

25,600

Salaries Expense

18,600

Rent Expense

2,400

$35,600

$52,000