Answer:
Debits of trial balance = Credits of trial balance.
Explanation:
1. Dr Cash 12500
         Cr  Capital      12500
2.Dr Office supplies 363
         Cr  Cash                363
3.Dr Office equipment  6913
         Cr Accounts payable    6913
4. Dr Cash   1475
          Cr  Service revenue   1475
5. Dr Accounts payable 6913
         Cr Cash                       6913
6. Dr Account receivable 2650
         Cr  Service revenue        2650
7. Dr Rent expense  520
        Cr Cash                  520
8. Dr Cash  1113
        Cr    Account receivable 1113
9.a) Dr Retained Earning 1100
            Cr Dividend payable      1100
  b) Dr Dividend payable  1100
           Cr    Cash                      1100 
Ledgers:
Cash=12500-363+1475-6913-520+1113-1100= Dr 6192
Office Supplies = Dr 363
Office equipment = Dr 6913
Capital = Cr 12500
Accounts payable = 6913-6913=0
Service revenue = 1475+2650= Cr 4125
Rent expense = Dr 520
Account receivable = 2650-1113= Dr 1537
Retained earning = Dr 1100
Dividend payable =1100-1100=0
                                                 Trial Balance 
         _Dr________________________________________Cr_____
                  6192 cash                              -----            12500  Capital
                  363  Office supplies              -----          4125 Service revenue
                 6913 Office equipment          -----         
                 520 Rent expense               ------
                1537 Account receivable
                 1100 Retained earning
            Total =       16625                         ------           Total =   16625