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Adjusted Trial Balance#AccountDebitCredit201Accounts payable750 106Accounts receivable1,200 166Accumulated depreciation, store equipment4,600 101Cash2,100 502Cost of goods sold14,800 612Depreciation expense, store equipment120 301Peter Delta, capital1,935 302Peter Delta, withdrawals4,600

Adjusted Trial Balance#AccountDebitCredit201Accounts payable750 106Accounts receivable1,200 166Accumulated depreciation, store equipment4,600 101Cash2,100 502Cost of goods sold14,800 612Depreciation expense, store equipment120 301Peter Delta, capital1,935 302Peter Delta, withdrawals4,600 406Rent revenue2,500 413Sales29,400 415Sales discounts45 414Sales returns and allowances720 165Store equipment7,200 690Utilities expense2,100 623Wages expense6,300 Totals39,185 39,185
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