Textbook Problem

Trial balance

The accounts in the ledger of Hickory Furniture Company as of December 31, 2016, are listed in alphabetical order as follows. All accounts have normal balances. The balance of the cash account has been intentionally omitted.

Accounts Payable	$ 42,770
Accounts Receivable	116,900
Cash	?
Rent Expense	48,000
Elaine Wells, Capita	75,000
Elaine Wells, Drawing	24,000
Fees Earned	745,230
Insurance Expense	3,600
Land	50,000
Miscellaneous Expense	9,500
Notes Payable	$ 50,000
Prepaid Insurance	21,600
Supplies	4,275
Supplies Expense	6,255
Unearned Rent	12,000
Utilities Expense	26,850
Wages Expense	580,700

Prepare an unadjusted trial balance, listing the accounts in their normal order and inserting the missing figure for cash.