The Accounts in the Ledger of Devers Gym as of August

Essay

The accounts in the ledger of Devers Gym as of August 31 are listed in alphabetical order as follows. All accounts have normal balances. The balance of the cash account has been omitted. Prepare an unadjusted trial balance, listing the accounts in proper sequence and inserting the missing figure for cash.
​ $\begin{array}{|l|r|l|c|}\hline \text { Accounts Payable } & \$ 36,200 & \text { Notes Payable } & \$ 125,000 \\\hline \text { Accounts Receivable } & 63,450 & \text { Prepaid Insurance } & 16,800 \\\hline \text { Cash } & ? & \text { Rent Expense } & 42,000 \\\hline \text { Common Stock } & 30,000 & \text { Retained Earnings } & 72,300 \\\hline \text { Dividends } & 5,000 & \text { Supplies } & 3,000 \\\hline \text { Fees Earned } & 180,600 & \text { Supplies Expense } & 9,500 \\\hline \text { Insurance Expense } & 4,200 & \text { Unearned Rent } & 18,000 \\\hline \text { Land } & 125,000 & \text { Utilities Expense } & 16,700 \\\hline \text { Miscellaneous Expense } & 4,500 & \text { Wages Expense } & 94,000 \\\hline\end{array}$