Account

Cash
Accounts Receivable
Interest Receivable
Merchandise Inventory
Prepaid Advertising
Supply Inventory
Long-term Investments
Building
(Accumulated Depreciation-Building)
Equipment
(Accumulated-Depreciation-Equipment)
Accounts Payable
Dividends Payable
Interest Payable
Rent Payable
Supply Payable
Unearned Revenue
Wages Payable
Notes Payable
Mortgages payable
Retained earnings
Common Stock
Dividends
Interest income
Sales revenue
Realized gain on sale of investments
Costs of Goods Sold
Depreciation Exp-equip
Depreciation Exp- building
Interest expense
Maintenance expense
Rent expense
Supply expense
Wages expense
Advertising expense
Totals

Unadjusted trial balance

dr
cr
1,069,500
62,000
0
72,300
0
41,200

Adjustments
dr

5,100

6,000

0
341,000
87,000
150,000

71,000
139,200
900
0
900
5,000
8,600
0
15,000
200,000
495,400
159,200

6,900

7,700
0
1,264,000
0
500
407,000
0
0
0
0
0
0
12,000
35,000
0
0
239,000
10,000
2,446,700 2,446,700

21,000
25,000
960
7,200
20,000
18,700
110,860

Adjustments
cr

20,000

Adjusted trial balance

dr
cr
1,069,500
62,000
5,100
72,300
6,000
21,200
0
341,000

25,000

112,000
150,000

21,000

92,000
139,200
900
960
8,100
5,000
1,700
18,700
15,000
200,000
495,400
159,200

960
7,200

18,700

7,700
5,100
6,900

6,000
110,860

5,100
1,270,900
500
407,000
21,000
25,000
960
12,000
42,200
20,000
257,700
4,000
2,524,660

2,524,660