Starbucks Corporation purchases and roasts high-quality whole bean coffees and sells them along with fresh-brewed coffees, Italian-style espresso beverages, a variety of pastries and confections, coffee-related accessories and equipment, and a line of premium teas. In addition to sales through its company-operated retail stores, Starbucks also sells coffee and tea products through other channels of distribution. The following is a simplified list of accounts and amounts reported in recent financial statements. The accounts have normal debit or credit balances, and the dollars are rounded to the nearest million. Assume that the year ended on September 30, 2009.

Required:
1. Prepare an adjusted trial balance at September 30, 2009.
2. How did you determine the amount for retainedearnings?

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Accounts Receivable Accrued Liabilities 48 Long-Term Investments 131 Long-Term Liabilities De 66 647 Other Long-Lived Assets 74 Other Operating Expenses Other Current Assets Contributed Capital Cost of Sales Depreciation Expense General and Administrative Property, Plant, and Equipment Retained Earnings Short-Term Bank Debt Short-Term Investments 90 62 Income Tax Expense Interest E