Cottrell Corporation
Trial Balance
December 31, 2021
	Debit	Credit
Cash	561,362
Accounts Receivable	253,000
Allowance for Doubtful Accounts		14,000
Inventories	320,000
Prepaid Insurance	2,300
Investment in Equity Affiliate	69,000
Investment in Equity Securities	97,000
Fair Value Adjustment-Equity	4,570
Land	160,000
Office Building	834,000
Accumulated Depreciation - Office Bldg		163,000
Equipment	627,000
Accumulated Depreciation - Equip		222,907
Patent	90,000
Accounts Payable		189,000
Short-Term Notes Payable		6,100
Discount on Bonds Payable	47,285
Notes Payable		837,000
Long-Term Bank Loans		750,000
Common Stock		430,000
Retained earnings		236,770
Sales Revenue		1,711,493
Sales Returns	19,000
Cost of Goods Sold	495,000
SalesSalaires Expense	141,800
Advertising Expense	94,000
Bad Debts Expense	7,200
Office Salaries Expense	177,000
Utilities Expense	64,300
Insurance Expense	12,900
Supplies Expense	8,800
Repairs& Maintenance Expense	23,800
Research& Development Expense	99,000
Depreciation Expense	122,000
Amortization Expense	8,000
Miscellaneous Expense	20,000
Interest Expense	93,695
Income Tax Expense	108,000
	4,560,012	4,560,270

A classified Balance Sheet if i did it right?