The following accounts are taken from the ledger of Recha Company at December 31, 2014.

200

Notes Payable

$20,000

301

Owner’s Capital

28,000

157

Equipment

80,000

306

Owner’s Drawings

8,000

726

Salaries and Wages Expense

38,000

400

Service Revenue

88,000

101

Cash

$ 6,000

126

Supplies

6,000

729

Rent Expense

4,000

212

Salaries and Wages Payable

3,000

201

Accounts Payable

11,000

112

Accounts Receivable

8,000

Prepare a trial balance in good form.