Response to the following problem:
The accounts in the ledger of Haleakala Park Co. as of March 31, 2006, are listed in alphabetical order, as follows. All accounts have normal balances. The balance of the cash account has been intentionally omitted.
Accounts Payable $ 18,710 Notes Payable $ 40,000
Accounts Receivable 37,500 Prepaid Insurance 3,000
Capital Stock 50,000 Rent Expense 60,000
Cash ? Retained Earnings 36,640
Dividends 20,000 Supplies 2,100
Fees Earned 310,000 Supplies Expense 7,900
Insurance Expense 6,000 Unearned Rent 9,000
Land 85,000 Utilities Expense 41,500
Miscellaneous Expense 8,900 Wages Expense 175,000
Prepare a trial balance, listing the accounts in their proper order and inserting the missing figure for cash.