Cash Accounts Receivable Allowance for Doubtful Accounts Inventory Supplies Pre-Paid Expense Property Plant and Equipment 1 Accumulated Depreciation , Patent 3 Accounts Payable 4 Unearned Revenue 5 Salaries and Wages Payable 5 FICA Withholding Payable 7 Federal Income Tax Payable B State Income Tax Payable Payable 9 Bond Payable 0 Premium/Discount 1 Common Stock Additional Paid in Capital Treasury Stock Retained Earnings Revenue 6 Cost of Goods Sold Rent Expense 8 Salaries and Wages Expense 9 Payroll Tax Expense 0 Depreciation Expense 1 Amortization Expense (Patent) -2 Bad Debt Expense B Supplies Expense =4 Interest Expense 5 Totals 66 Upang Balance sheet Debit Credit Adjusted Trial Balance 147,000,000 147,000,000 35,000,000 112,000,000 147,000,000 147,000,000 (35,000,000) (112,000,000) Balance Sheet