Given the Following List of Accounts and Their Amounts for Hayden's

Essay

Given the following list of accounts and their amounts for Hayden's Co. in alphabetical order, prepare a trial balance for December 31, 2009 as it should be presented.
$\begin{array}{|l|r|}\hline \text { Accounts Payable } & 5,000 \\\hline \text { Accounts Receivable } & 3,000 \\\hline \text { Advertising expense } & 400 \\\hline \text { Building } & 18,000 \\\hline \text { Share Capital } & 14,100 \\\hline \text { Cash } & 6,500 \\\hline \text { Dividends } & 1,600 \\\hline \text { Land } & 26,000 \\\hline \text { Notes Payable } & 15,000 \\\hline \text { Revenue } & 31,000 \\\hline \text { Retained Earnings } & ? \\\hline \text { Supplies } & 700 \\\hline \text { Utilities expense } & 900 \\\hline \text { Wage expense } & 13,250 \\\hline \text { Wages Payable } & 3,050\\\hline\end{array}$