Below are the accounts of Super Pool Service, Inc. The accounts have normal balances on June 30, 2012. The accounts are listed in no specific order.
Account Balance
Common stock $5,100
Accounts payable $4,400
Service revenue $17,100
Land $28,800
Note payable $9,500
Cash $5,200
Dividends $6,100
Utilities expense $2,100
Accounts receivable $10,600
Delivery expense $700
Retained earnings $25,600
Salary expense $8,200
Make the company's trial balance as of June 30, 2012, listing accounts in the proper sequence. For illustration, Accounts Receivable comes before Land. List out the expense with the biggest balance first, the expense with the next largest balance second and so forth.