Prepare the company's trial balance at april 30, 2018, listing accounts in proper sequence. for example, accounts receivable comes before equipment. list the expense with the largest balance first, the expense with the next largest balance second, and so on. select the accounts that will be listed on the trial balance; enter the account balances and finally total the debits and credits. remember to list the accounts in the proper sequence; assets first, then liabilities followed by stockholders' equity (including revenue and expense accounts). list the expenses last with the largest balance first, the expense with the next largest balance second, and so on.