The ledger account balances for Perkins Company are listed below:
Accounts Payable
Accounts Receivable
Cash
Perkins, Capital
Perkins, Drawing
Repair Revenue
Salaries Expense
Unearned Revenue
Utilities Expense
$8,000
$7,000
$13,000
$11,000
$4,000
$40,000
$25,000
$2,000
$12,000
Instructions: Prepare a trial balance in proper form for Perkins at December 31, 2018.