The Following Are the Ending Month's Balances for Toys Galore

Multiple Choice

The following are the ending month's balances for Toys Galore. $\begin{array}{|l|r|}\hline \text { Accounts payable } & \$ 6,790 \\\hline \text { Revenues } & 8,680 \\\hline \text { Cash } & 4,500 \\\hline \text { Expenses } & 1,050\\\hline \text { Furniture } & 8,370 \\\hline \text { Accounts receivable } & 7,710 \\\hline \text { Capital } & 930 \\\hline \text { Notes payable } & 5,230\\\hline\end{array}$ What would be the first account listed on the trial balance for Toys Galore?

A) Revenue
B) Expenses
C) Cash
D) Accounts payable