Blossom Companys balance sheet at December 31, 2019, is presented below.

WINTER COMPANY Balance Sheet December 31, 2019
Cash		$13,600			Accounts payable		$9,000
Accounts receivable		19,100			Owners capital		32,200
Allowance for doubtful accounts		(900	)
Inventory		9,400
		$41,200					$41,200

During January 2020, the following transactions occurred. Blossom uses the perpetual inventory method.

Jan. 1		Blossom accepted a 4-month, 8% note from Merando Company in payment of Merandos $1,200 account.
3		Blossom wrote off as uncollectible the accounts of Inwood Corporation ($400) and Goza Company ($300).
8		Blossom purchased $17,400 of inventory on account.
11		Blossom sold for $27,500 on account inventory that cost $17,700.
15		Blossom sold inventory that cost $800 to Mark Lauber for $1,400. Lauber charged this amount on his Visa First Bank card. The service fee charged Blossom by First Bank is 3%.
17		Blossom collected $21,800 from customers on account.
21		Blossom paid $17,000 on accounts payable.
24		Blossom received payment in full ($300) from Goza Company on the account written off on January 3.
27		Blossom purchased supplies for $1,450 cash.
31		Blossom paid other operating expenses, $3,000.

Adjustment data:

1.		Interest is recorded for the month on the note from January 1.
2.		Bad debts are expected to be 6% of the January 31, 2020, accounts receivable.
3.		A count of supplies on January 31, 2020, reveals that $400 remains unuse

Prepare an adjusted trial balance at January 31, 2020.

BLOSSOM COMPANY Adjusted Trial Balance For the Year Ended January 31, 2020January 31, 2020For the Quarter Ended January 31, 2020
	Debit	Credit
	$	$
Totals	$	$