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