Balance E Unadjusted Adjusted Stateme Trial Balance Adjustments Trial Balance Income Statement Owner's Account Titles Dr. Cr. Or Cr. Dr. Cr. Dr Cr. Dr. Cash 176.947 176.197 176.947 Accounts receivable 31.793 31.793 31.793 Merchandise inventory 135.339 135.339 135.339 Office supplies 1.165 Store supplies 2.890 249 24% Frepaid insurance 1.654 1.106 Office equipment 6.574 6.574 6.574 Accumulated depreciation-Office Equipment 329 987 More Equipment 16.580 16.380 16.580 Accumulated depreciation-Store Equipment 2.268 367 2.835 Accounts payable 118.548 118.548 I. Spark. Capital 125.534 125.534 Sales revenue 167.347 167.347 167.347 Sales returns and allowances Sales discounts 273 273 273 Coat of Goods Sold 19.210 19.210 19.210 Depreciation expense - Office Equipment 429 Depreciation expense - Store Equipment 567 567 567 Office supplies expense 504 504 More supplies expense 2.642 Cent expense -Selling space 2.968 2.969 lent expense - Office space 742 742 742 Salaries expense- Sales 10.640 10.640 10.640