Company Name: The Gold Corp. Year Ending: December 31, 2010 Cash A/R Allowance for Doubtful Accounts 75,000 360,000 25,000 Interest Receivable Supplies 1,300 Inventory 36,000 Prepaid Insurance 5,000 Prepaid Rent Investments (Long-Term) 50,000 Property, Plant, & Equipment 250,000 Patent 60,000 Accumulated Depreciation 130,000 A/P 3,000 Interest Payable Unearned Revenue Notes Payable (Long-Term) 80,000 Common Stock 90,000 Retained Earnings 171,100 Sales 625,000 Sales Returns 8,000 Sales Discounts Interest Revenue Cost of Goods Sold Bad Debt Expense Salaries Expense 1,000 8,500 197,000 35,000 Supplies Expense Rent Expense Freight-Out (Selling Expense) 2,300 20,000 3,000 Depreciation Expense Utilities Expense Insurance Expense Interest Expense 9,000 8,000 12,000 Information for Adjustments (current year only) Unearned Revenue (Ending Balance) Uncollectible accounts expense (Bad Debt Expense) Supplies on hand 7,500 Balance Needed 3,000 300