The following is a list of accounts and their balances for Lee Company on December 31, 1993:


Cash $ 500. Y. Lee, Withdrawals $ 300.
Notes Payable 800. Fees Revenue 4,000.
Prepaid Insurance 200. Rent Expense 400.
Office Equipment. 3,800. Salary Expense 700.
Y. Lee, Capital 1,200. Utility Expense 100.

Prepare a trial balance in good form.