The following account balances were taken from the ledger of Oakmont Auto Repair at December 31, 2026. All accounts carry their normal balances.
| Account | Balance |
|---|
| Cash | $22,000 |
| Accounts Receivable | 12,000 |
| Supplies | 4,000 |
| Equipment | 70,000 |
| Accumulated Depreciation - Equipment | 14,000 |
| Accounts Payable | 9,000 |
| Unearned Revenue | 5,000 |
| Notes Payable | 20,000 |
| Common Stock | 60,000 |
| Retained Earnings | 16,000 |
| Dividends | 8,000 |
| Service Revenue | 60,000 |
| Salaries and Wages Expense | 48,000 |
| Rent Expense | 14,000 |
| Utilities Expense | 6,000 |
Required: Prepare the trial balance at December 31, 2026 and prove that total debits equal total credits.