The following ledger account balances were taken from the books of Marlowe Consulting at December 31, 2025. All accounts have their normal balances.
| Account | Balance |
|---|
| Cash | $12,000 |
| Accounts Receivable | 8,000 |
| Supplies | 2,000 |
| Equipment | 40,000 |
| Accumulated Depreciation - Equipment | 6,000 |
| Accounts Payable | 4,000 |
| Unearned Revenue | 3,000 |
| Share Capital - Ordinary | 30,000 |
| Retained Earnings | 9,000 |
| Dividends | 5,000 |
| Service Revenue | 52,000 |
| Salaries and Wages Expense | 28,000 |
| Rent Expense | 9,000 |
Required: Prepare the trial balance at December 31, 2025, placing each account in its correct debit or credit column, and prove that total debits equal total credits.