The ledger of Meadowlane Pet Grooming shows the following account balances at May 31, 2025 (in alphabetical order).
| Account | Balance |
|---|
| Accounts Payable | $2,300 |
| Cash | 8,200 |
| Dividends | 600 |
| Equipment | 12,000 |
| Rent Expense | 800 |
| Salaries and Wages Expense | 2,700 |
| Service Revenue | 6,800 |
| Share Capital - Ordinary | 15,000 |
| Supplies | 900 |
| Unearned Service Revenue | 1,100 |
Required: Prepare a trial balance at May 31, 2025. Place each balance in the correct debit or credit column according to the account’s normal balance, and confirm that the two columns agree.