Preparation of Trial Balance

Time Value company provides training on time management. The following are the account balances of the company on September 30, 20xx:

Accounts receivables

1,200

Prepaid insurance

1,400

Cash

15,000

Retained Earnings

?

Buildings

1,500

Revenue from Services

12,500

Creditors

2,300

Rent Expense

1,000

Dividends

750

Salaries expense

1,600

Electricity Expense

500

Share capital

7,500

Office Equipment

3,000

Telephone Expenses

1,050

Prepare the trial balance.