Tesla, Inc., designs, develops, manufactures, sells, and leases fully electric vehicles, energy generation and storage systems, and service related to its products. 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. The fiscal year ends on December 31.

Required:
1. Prepare an adjusted trial balance at December 31.
2. How did you determine the amount for accumulated deficit (from net losses)?

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Accounts payable Accounts receivable Accrued liabilities Accumulated deficit (from net losses) Accumulated depreciation Additional paid-in capital Automotive cost of revenues Automotive revenues Cash Common stock Computer equipment Current lease liabilities Customer deposits Customer notes receivable (noncurrent) Deferred revenue Energy generation cost of revenues Energy generation revenues $ 3,771 1,324 3,222 ? 3,734 14,228 Land and buildings 16,398 20,821 6,514 Equipment Intangible assets 1 595 1,785 726 393 Interest expense Interest income Inventory Long-term lease liabilities Operating lease right-of-use assets Other assets Other long-term liabilities Other operating expenses Prepaid expenses and other current assets Provision for income taxes (income tax expense) Research and development expenses 1,163 Selling, general, and administrative expenses 1,341 Services cost of revenues 1,531 Services revenues $ 9,747 537 685 89 3,552 3,788 11,634 3,665 9,662 3,898 149 713 110 1,343 2,646 2,770 2,226