The following account balances were taken from the ledger of Pinecrest Auto at December 31, 2026. All accounts carry their normal balances.
| Account | Balance |
|---|
| Cash | $15,000 |
| Accounts Receivable | 10,000 |
| Supplies | 3,000 |
| Equipment | 50,000 |
| Accumulated Depreciation - Equipment | 8,000 |
| Accounts Payable | 6,000 |
| Unearned Revenue | 4,000 |
| Common Stock | 40,000 |
| Retained Earnings | 10,000 |
| Dividends | 6,000 |
| Service Revenue | 53,000 |
| Salaries and Wages Expense | 32,000 |
| Utilities Expense | 5,000 |
Required: Prepare the trial balance at December 31, 2026 and prove that total debits equal total credits.