Answer:
                      Trial Balance
                           Debit        Credit
Land                       53000
Accounts Receivable          5400
Cash                        3200
Prepaid Rent                 6700
Accounts Payable                         3600
Deferred revenue                          1950
Common Stock                            33000
Retained earnings                         21250
Service Revenue                          24700
Salaries expense              7500
Supplies expense             8700              Â
Totals                       84500        84500          Â
Explanation:
The trial balance has been made in the answer section.