The following account balances were extracted from the ledger of Riverton Consulting Group as at 30 September 2025:
- Cash: $60,000
- Accounts Receivable: $22,000
- Prepaid Rent: $6,000
- Prepaid Insurance: $2,400
- Supplies: $3,500
- Equipment: $45,000
- Accumulated Depreciation: $15,000
- Accounts Payable: $9,800
- Salaries Payable: $4,200
- Unearned Revenue: $12,000
- Owner Capital: $40,000
- Owner Drawings: $10,000
- Service Revenue: $145,000
- Salaries Expense: $52,000
- Rent Expense: $9,000
- Utilities Expense: $4,100
- Supplies Expense: $2,800
- Depreciation Expense: $6,000)
- Subscription Software Expense: $3,200
Required: Prepare the trial balance as at 30 September 2025, placing each account in the correct column with the correct amount.