123 45 A C D E B BACKYARD FUND AND GAMES Unadjusted Trial Balance January 31, 2021 DEBIT CREDIT 6 Cash 7 Accounts Receivable 8 Materials 100 111 117 9 Work in Process 118 10 Finished Goods 119 11 Equipment 150 12 Accumulated Depreciation - Equipment 151 13 Accounts Payable 210 14 Employees Federal Income Tax Payable 214 15 FICA Tax Payable 215 16 FUTA Tax Payable 217 17 SUTA Tax Payable 218 18 Salaries Payable 219 19 Frank Thompson, Capital 310 20 Frank Thompson, Drawing 311 21 Sales 410 22 Cost of Merchandise Sold 510 23 Factory Overhead 511 24 Advertising Expense 610 25 Salaries Expense 620 26 Rent Expense 650 27 Payroll Tax Expense 670 28 Utilities Expense 685 29 30 31 32