The following list of accounts was taken from the general ledger of Spencer Corporation on
December 31, 2008. The bookkeeper thought it would be helpful if the accounts were arranged
in alphabetical order. Each account contains the balance that is normal for that type of account;
for example, Cash normally has a debit balance. Prepare a trial balance as of this date with
the accounts arranged in the following order: (1) assets, (2) liabilities, (3) stockholders’ equity,
(4) revenues, (5) expenses, and (6) dividends.