Answer:
Black Diamond Express
Trial Balance as at January 31, 2018.
                             Debit        Credit
Accounts Payable                            $1,100
Rent Expense                   $500
Accounts Receivable            $1,700
Service Revenue                            $3,000
Cash                         $1,400
Supplies                       $200
Common stock                             $2,000
Salaries and Wages Expense     $1,300
Dividends                     $1,000
Totals                         $6,100       $6,100
Explanation:
A trial balance is a list of balances (debits and credits) that is prepared from the ledger accounts from which Financial Statements are prepared.
The Trial Balance can be used a check to the correctness of the double entry system.
