, adjusting entries, preparing adjusted trial balance, and multi-step income statement A Journalizir paring tia balance for Trudel Electronics Company at March 31,2018, Learning Objectives 4, S The unadjusted 2. Total Credits $463,300 TRUDEL ELECTRONICS COMPANY Unadjusted Trial Balance March 31, 2018 Balance Account Title Cash Accounts Receivable Merchandise Inventory Office Supplies Equipment Debit Credit s 4,000 38,800 45,500 6,500 130,000 ulated Depreciation-Equipment 36,800 17,400 13,200 48,000 60,100 Accounts Payable Unearned Revenue Notes Payable, long-term Trudel, Capital Trudel, Withdrawals Sales Revenue Cost of Goods Sold 20,000 282,500 160,600 20,000 15,800 5,700 11,100 458,000 Salaries Expense (Selling) Rent Expense (Selling) Salaries Expense (Administrative) Utilities Expense (Administrative) Total $458,000 Requirements 1. Journalize the adjusting entries using the following data: a. Interest revenue accrued, $200. b. Salaries (Selling) accrued, $2,300. c. Depreciation Expense-Equipment (Administrative), $1,300. d. Interest expense accrued, $1,500 e. A physical count of inventory was completed. The ending Merchandise Inven- tory should have a balance of $45,200. f. Trudel estimates that approximately $6,000 of merchandise sold will be returned with a cost of $1,200. 2 Prepare Trudel Electronics's adjusted trial balance as of March 31, 2018. e Trudel El ectronics's multi-step income statement for year ended March 31, 2018