Given the Following List of Accounts and Their Amounts for Hayden's

question 74

Essay

Given the following list of accounts and their amounts for Hayden's Co. in alphabetical order, prepare a trial balance for December 31, 2009 as it should be presented.
$\begin{array}{|l|r|}\hline \text { Accounts Payable } & 5,000 \\\hline \text { Accounts Receivable } & 3,000 \\\hline \text { Advertising expense } & 400 \\\hline \text { Building } & 18,000 \\\hline \text { Share Capital } & 14,100 \\\hline \text { Cash } & 6,500 \\\hline \text { Dividends } & 1,600 \\\hline \text { Land } & 26,000 \\\hline \text { Notes Payable } & 15,000 \\\hline \text { Revenue } & 31,000 \\\hline \text { Retained Earnings } & ? \\\hline \text { Supplies } & 700 \\\hline \text { Utilities expense } & 900 \\\hline \text { Wage expense } & 13,250 \\\hline \text { Wages Payable } & 3,050\\\hline\end{array}$

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Definitions:

Environmental Standards

Regulations and criteria set by authorities or organizations to protect the environment from harmful levels of pollutants or to manage the use of natural resources.

Flexibility

The ability to adapt to new, different, or changing requirements or conditions.

Pollution

The introduction of contaminants into the natural environment that cause adverse changes, affecting air, water, and soil quality.

Environmental Standard

Regulations and criteria set by authorities regarding pollutants and emissions to protect the environment and public health.