Account 101 Cash 119 The following adjusted trial balance for Bell Servicing was prepared at the end of the fiscal year. December 31, 2020 Debit Credit $8,500 Merchandise inventory 16,700 125 Supplies 10,500 128 Prepaid insurance 4,500 165 Store equipment 51,500 166 Accumulated depreciation, store equipment $ 47,300 167 Office equipment 69,500 168 Accumulated depreciation, office equipment 34,700 201 Accounts payable 16,500 301 Jonah Bell, capital 31,800 382 Jonah Bell, withdrawals 41,500 413 Sales 296,800 415 Sales discounts 2,500 585 Cost of goods sold 75,300 612 Depreciation expense, store equipment 5,700 613 Depreciation expense, office equipment 4,300 622 Sales salaries expense 46,500 623 office salaries expense 32,500 637 Insurance expense, store 2,500 638 640 641 651 652 655 Insurance expense, office Rent expense, office space Rent expense, selling space Office supplies expense Store supplies expense Advertising expense Totale 1,850 13,500 17,500 1,250 2,900 18,100 5477 100 6477.100 "