Adjusted Trial Balance Year Ended December 31, 2019 Debit Credit Cash $602,538 Accounts Receivable 50,689 Equipment 199,430 Merchandise Inventory 172,744 Accounts Payable $237,893 Common Stock 502,200 Sales 397,993 Interest Revenue 100,976 Rent Revenue Sales Salaries Expense 65,200 27,750 Office Supplies Expense 5,503 Sales Discounts 61,347 Interest Expense 3,570 Sales Returns and Allowances 55,632 Cost of Goods Sold 90,800 Rent Expense 10,400 Depreciation Expense-Office Equipment 8,560 Insurance Expense Advertising Expense Totals 3,421 11,878 $1,304,262 $1,304,262