$ 502,433 54,950 ce expense 575,781 1,466,465 Accounts payable and accrued liabilities Accounts receivable Advance ticket sale liability Aircraft fuel, leasing, and maintenance expense Airport operations expense s Cash Deferred income tax liability Depreciation and amortization expense Employee profit share expense Flight operations and navigational charges Guest revenues Income tax expense In flight expense Intangibles 507,743 1,416,220 296,892 Inventory Long-term debt Maintenance provisions liability Marketing, general, and administration expense Non-operating expenses Non-refundable guest credits liability Other assets Other liabilities Other revenues Prepaid expenses and deposits Property and equipment Sales and distribution expense Shareholders' (owners) "drawings" Shareholders' (owners) equity, Jan. 1, 2015 226,740 -68,787 458,146 3,599,157 106,350 171,741 122,913 36,658 1,028,820 191,768 224,783 85,164 45,434 78,306 227,804 377,395 144,192 2,793,194 376,676 DOS 96,295 1,589,840 ERSPECTIVE Accounts payable and accrued liabilities Accounts receivable 54,950 Advance ticket sale liability 575,781 Aircraft fuel, leasing, and maintenance expense 1,466,465 Airport operations expenses laborato di 507,743 Cash 1,416,220 Deferred income tax liability o r on in lahat 296,892 Depreciation and amortization expense 226,740 Employee profit share expense -68,787 Flight operations and navigational charges 458,146 Guest revenues 3,599,157 Income tax expense 106,350 In flight expense 171,741 Antangibles 122,913 Inventory 36,658 tong-term debt 1,028,820 Maintenance provisions liability 191,768 Marketing, general, and administration expense 224,783 Non-operating expenses Non-refundable guest credits liability 85,164 Other assets 45,434 -Other liabilities 78,306 Other revenues 227,804 377,395 144,192 2,793,194 376,676 96,295 1,589,840 4 Prepaid expenses and deposits Property and equipment Sales and distribution expense Shareholders' (owners')"drawings" Shareholders' (owners) equity, Jan. 1, 2015 Instructions (a) WestJet Airlines Ltd. is a corporation. Which of the items listed above are used only in corporations? (b) Prepare a trial balance for WestJet with the accounts in financial statement order. m