Cash 200,000

Accounts receivable 300,000

Inventories 78,000

Prepaid insurance 4,000

Supplies 2,000

Furnitures and fixtures 100,000

Accumulated depreciation, furnitures & fixtures 60,000

Building 250,000

Accumulated depreciation, building 140,000

Accounts payable 311,000

Salaries payable 6,000

Unearned service revenue 13,000

Notes payable ($12,000 due in the current year) 40,000

Mortgage payable (1/3 due in the current year) 30,000

Retained earnings (beginning) 293,000

Dividends 65,000

Service revenue 300,000

Professional fees revenue 30,000

Salary expense 170,000

Supplies expense 4,000

Depreciation expense, furnitures & fixtures 20,000

Depreciation expense, building 11,000

Rent expense 9,000

Interest expense 7,000

Utilities expense 3,000

1) Prepare a trial balance