Below are the accounts of ABC, Inc. The accounts have normal balances on June 30, 2014. The accounts

Below are the accounts of ABC, Inc. The accounts have normal balances on June 30, 2014. The accounts are listed in no particular order.

Account                              Balance 

Money Market Account          $5,200 

Unearned Revenue                $4,400

Sales                                  $18,100 

Building                               $26,800 

Bonds payable                      $5,500 

Preferred Stock                     $5,100 

Prepaid insurance                  $4,100 

Rent expense                        $2,100 

Notes receivable                    $6,600 

Depreciation expense              $2,700 

Retained earnings                   $22,600 

Salary Payable                       $8,200

Long term investments             $16,400

Required:

Prepare the company’s trial balance as of June 30, 2014, listing accounts in proper sequence, as illustrated in the chapter. For example, Accounts Receivable comes before Building. List the expense with the largest balance first, the expense with the next largest balance second, and so on.