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 distribution channels. The following is a simplified list of accounts and amounts reported in financial statements. The accounts have normal debit or credit balances and the dollars are rounded to the nearest million. Assume the year ended on September 28, 2008.

Required:
Prepare an adjusted trial balance at September 28,2008 . How did you determine the amount for retained earnings?

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Accrued liabilities Cash and cash equivalents S 783 Interest expense 53 Property, plant, and 270 Interest revenue 123 equipment, net 2,956 Cost of sales 4,645 Inventories 693 Retained earnings ? Depreciation and Long-term investments 374 Share capital 88 armortization expanse 549 Long-term liabilities 992 Short-term borrowings 713 Deferred revenue 368 Net sales revenues 10,383 Short-term investments 53 General and administrative Other assets 328 Store operating expenscs 3,745 expenses 723 Goodwill 266 Other operating exponsos Prepayments 330 Trade payables 325 403 Trade receivables. 329 Income tax expense 144