The ledger accounts of the Redlands Place Gym at June 30, 2014 are shown below: 
Instructions
Prepare a trial balance with the ledger accounts arranged in the proper order. Include the appropriate heading.
Definitions:
Armature
The rotating coil or coils of a dynamo or electric motor where voltage is induced by magnetic action.
DC Motor
An electric motor that runs on direct current (DC) electricity, converting electrical energy into mechanical energy through the rotation of a shaft.
Magnetic Field
A vector field surrounding magnets, electric currents, and changing electric fields, where magnetic forces are exerted.
Armature
The rotating part of an electric machine (motor or generator) within which a current is induced by a magnetic field.
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