Traffic Busters, Inc. delivers documents and other small items to intercity offices via bicycle couriers. They had the following account balances at December 31:

Accounts payable 8,000
Accounts receivable 17,000
Advertising expense 1,200
Bicycles 10,875
Cash 25,270
Common stock 20,000
Delivery service revenue 45,920
Insurance expense 4,000
Notes payable 13,000
Prepaid insurance 1,500
Supplies 1,900
Wages expense 25,175

Prepare an unadjusted Trial Balance in proper form.

Traffic Busters Inc
Unadjusted Trial Balance
December 31, 2012
AccountsDebitsCredits
TotalSingle lineDouble lineSingle lineDouble line