Colleens Cookie Company

Trial Balance (Selected Accounts)

For the Current Year Ended December 31

Account

Debit

Credit

Retained Earnings, Beginning Balance

$1,403,000

Accumulated Other Comprehensive Income, Beginning Balance

$60,275

Dividends

62,000

Sales

1,520,000

Interest Income

3,900

Dividend Income

3,050

Gain on Sale of Property

6,800

Gain on Disposal of Plant Assets

70,000

Unrealized Gain on Trading Investments

27,850

Unrealized Gain on Available-for-Sale Bonds Before Tax

3,700

Gain on Sale of Discontinued Operations Before Tax

54,300

Cost of Goods Sold

400,000

Selling Expenses

41,000

Office Supplies Expense

50,100

Amortization Expense

13,000

Sales Salaries Expense

20,500

Advertising Expense

23,000

Office Salaries Expense

61,000

Depreciation Expense

27,000

Legal Fees

7,800

Accounting Fees

10,100

Interest Expense

6,000

Loss on Asset Impairment

8,600

Colleen's Cookie Company Statement of Stockholders' Equity For the Current Year Ended December 31 Accumulated Other Total Comprehensive Stockholders' Income (Loss) Equity Common Stock Retained Earnings Balance, January 1 Balance, December 31