Given the Following Account Balances for Felay's Second Hand Shop

Given the following account balances for Felay's Second Hand Shop on December 31,2012,prepare a trial balance.
$\begin{array}{ll}\text { Accounts Payable } & \$ 15,000 \\\text { Sales } & 93,000 \\\text { Merchandise Inventory } & 32,000 \\\text { Accum. Depreciation, Equipment } & 3,000 \\\text { Supplies } & 2,000 \\\text { Paid-in Capital } & 32,000 \\\text { Cost of Goods Sold } & 38,000 \\\text { Retained Earnings } & 20,000 \\\text { Wages Payable } & 8,000 \\\text { Cash } & 26,000 \\\text { Wage Expense } & 29,000 \\\text { Rent Expense } & 17,000 \\\text { Equipment } & 27,000\end{array}$