B&L Landscapes, Inc. Mini Practice Part 2 Bill Graham and Larry Miller incorporated B&L Landscapes, Inc. on July 1. 2014. The business consists of lawn care and sprinkler system instalations. In addition, they also sell two types of fertilizer Bill and Larry are concemed about ensuring a steady supply of high quality PVC pipe for the sprinkler installations jobs they do and have come up with a plan to issue bonds to several of their family members. These funds will enable them to acqure a significant portion of the stock of a local PVC manufacturer At the end of July, 2015, the company has the following adjusted trial balance: B&L Landscapes, Inc Adjusted Trial Balance Juty 31. 2015 DEBIT $ 47 750 9.500 Cash Accounts Recelvable Allowance for Doublful Accounts Prepaid Insurance Inventory Land Bullding Accumulated Depreclation Building Equipment 400 59.000 B,000 25.000 1.350 42.500 Accumulated Depreciation Equipment Accounts Payable Notes Payable Preferred Stock Common Stock Retained Earnings Total 7,500 11.500 45,000 5,000 30,000 92,700 $123.450 123.450 Next Page nd to Binder Download odule 2: Mini Practice. DELL