The ledger of Sunrise Cleaning Services shows the following account balances at April 30, 2025 (alphabetical order):
| Accounts Payable | $3,800 |
| Accounts Receivable | $4,200 |
| Cash | $9,650 |
| Common Stock | $20,000 |
| Equipment | $15,000 |
| Prepaid Insurance | $1,200 |
| Rent Expense | $1,050 |
| Retained Earnings | $2,000 |
| Salaries Expense | $3,600 |
| Service Revenue | $8,700 |
| Supplies | $1,300 |
| Unearned Revenue | $1,500 |
Required: Prepare the trial balance as at April 30, 2025. Decide for each account whether its normal balance belongs in the debit or credit column, and confirm the two columns agree.