Swanson Company has the following adjusted accounts and balances at year-end (June 30, 2011):

Required:
Prepare an adjusted trial balance in good form for the Swanson Company at June 30, 2011.

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Trade payables 200 Cash 120 Land 200 Trade receivables 400 Cost of sales 820 Long-term borrowings 1,300 Accrued expenses Income taxes Prepayments 40 Payable 150 expense 110 Rent expense 400 Accumulated 250 Income taxes Retained earnings 170 depreciation payable 30 Salaries expense 660 Depreciation expense 110 Interest expense BO Sales revenue 2,400 Buildings and Interest income 50 Share capital 300 equipment 1,400 Inventories. 610 Unearned fees 100 All these accounts have normal debit or credit balances.