The following account balances were extracted from the ledger natural balance of Bellview Retailers as at 31 December 2025:
- Cash: $42,000
- Accounts Receivable: $28,000
- Inventory: $55,000
- Prepaid Insurance: $3,000
- Equipment: $120,000
- Accumulated Depreciation: $30,000
- Accounts Payable: $20,000
- Unearned Revenue: $8,000
- Common Stock: $100,000
- Retained Earnings: $67,000
- Sales Revenue: $180,000
- Cost of Goods Sold: $95,000
- Salaries Expense: $42,000
- Rent Expense: $15,000
- Utilities Expense: $5,000
Required: Prepare the trial balance as at 31 December 2025, placing each account in the correct column (debit or credit) with the correct amount. Make sure your trial balance balances.