Bramble Corp.s unadjusted trial balance at December 1, 2022, is presented below.

	Debit		Credit
Cash	$24,640
Accounts Receivable	41,216
Notes Receivable	11,200
Interest Receivable	0
Inventory	40,544
Prepaid Insurance	4,032
Land	22,400
Buildings	168,000
Equipment	67,200
Patent	10,080
Allowance for Doubtful Accounts			$560
Accumulated DepreciationBuildings			56,000
Accumulated DepreciationEquipment			26,880
Accounts Payable			30,576
Salaries and Wages Payable			0
Notes Payable (due April 30, 2023)			12,320
Income Taxes Payable			0
Interest Payable			0
Notes Payable (due in 2028)			39,200
Common Stock			56,000
Retained Earnings			71,232
Dividends	13,440
Sales Revenue			1,008,000
Interest Revenue			0
Gain on Disposal of Plant Assets			0
Bad Debt Expense	0
Cost of Goods Sold	705,600
Depreciation Expense	0
Income Tax Expense	0
Insurance Expense	0
Interest Expense	0
Other Operating Expenses	69,216
Amortization Expense	0
Salaries and Wages Expense	123,200
Total	$1,300,768		$1,300,768

The following transactions occurred during December.

Dec. 2		Purchased equipment for $17,920, plus sales taxes of $896 (paid in cash).
2		Bramble sold for $3,920 equipment which originally cost $5,600. Accumulated depreciation on this equipment at January 1, 2022, was $2,016; 2022 depreciation prior to the sale of equipment was $924.
15		Bramble sold for $5,600 on account inventory that cost $3,920.
23		Salaries and wages of $7,392 were paid.

Adjustment data:

1.

Bramble estimates that uncollectible accounts receivable at year-end are $4,480.

2.

The note receivable is a one-year, 8% note dated April 1, 2022. No interest has been recorded.

3.

The balance in prepaid insurance represents payment of a $4,032, 6-month premium on September 1, 2022.

4.

The building is being depreciated using the straight-line method over 30 years. The salvage value is $33,600.

5.

The equipment owned prior to this year is being depreciated using the straight-line method over 5 years. The salvage value is 10% of cost.

6.

The equipment purchased on December 2, 2022, is being depreciated using the straight-line method over 5 years, with a salvage value of $2,016.

7.

The patent was acquired on January 1, 2022, and has a useful life of 9 years from that date.

8.

Unpaid salaries at December 31, 2022, total $2,464.

9.

Both the short-term and long-term notes payable are dated January 1, 2022, and carry a 10% interest rate. All interest is payable in the next 12 months.

10

Income tax expense was $16,800. It was unpaid at December 31.

Prepare an adjusted trial balance at December 31, 2022.

BRAMBLE CORP. Adjusted Trial Balance choose the accounting period For the Year Ended December 31, 2022For the Month Ended December 31, 2022December 31, 2022
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