How to create a trial balance for the following:
a) Add up all the debit balances (assets and expenses): Cash, Office Equipment, Notes Payable, Office Supplies, Prepaid Rent, Advertising Expense, Salaries Expense, Utilities Expense, Insurance Expense, Accounts Receivable, Office Furniture
b) Add up all the credit balances (liabilities, owner's equity, and revenues): R. Gonzales Capital, Professional Fee Income
c) Prepare a trial balance with two columns, one for debit balances and one for credit balances, listing each account and its respective balance.