Create an adjusted trial balance using the t-accounts below.

Prepare an adjusted trial balance. (Exclude any zero-balance accounts from the trial balance.) Cash Sales Revenue Accounts Payable 405,000 Bal. Bal. 658,398 2,110,000 Bal. Bal. 658,398 405,000 Bal. 2,110,000 Bal. Petty Cash Interest Revenue Interest Payable Adj. 25,000 (g) Bal. 300 4,600 Bal. Adj. 3,500 (d) 25,000 Bal. Bal. 300 8,100 Bal. Note Payable Accounts Receivable 500,000 Bal. Cost of Goods Sold Bal. 300,000 Bal. 911,000 500,000 Bal. Bal. 300,000 Bal. 911,000 Allowance for Bad Debts Common Stock Franchise Fee Expense 15,000 Adj.(b) 530,000 Bal. Bal. 105,500 15,000 Bal. 530,000 Bal. Bal. 105,500 Merchandise Inventory Retained Earnings Salaries Expense Bal. 224,000 Bal. 200,000 O Bal. Bal. 224,000 Bal. 200,000 Dividends Office Supplies Bal. 25,000 Utilities Expense Bal. 1,316 Bal. 14,000 1,096 Adj.(c) Bal. 25,000 Bal. 220 Bal. 14,000 Prepaid Insurance Insurance Expense Adj. Bal. 3,200 (a) 1,600 1,600 Adj.(a) Bal. 1,600 Bal. 1,600 Supplies Expense Interest Receivable Adj.(c) 1,096 Adj. (d) 3,500 Bal. 1,096 Bal. 3,500 Bad Debts Expense Adj. (b) Notes Receivable 15,000 Bal. 300,000 Bal. 15,000 Bal. 300,000 Bank Expense Bal. 1,875 Land Bal. 90,000 Bal. 1,875 Bal. 90,000 Credit Card Expense Bal. 90,000 Credit Card Expense Bal. 1,500 Building Bal. 500,000 Bal. 1,500 Bal. 500,000 Depr. Expense-Building Adj. 16,000 (e) Accum. Depr.Building Bal. 16,000 16,000 Adj. (e) 16,000 Bal. Depr. ExpenseStore Fixtures Adj. (e) 7,500 Store Fixtures Bal. 7,500 Bal. 112,500 Depr. Expense-Office Equipment Adj. (e) 22,000 Bal. 112,500 Bal. 22,000 Accum. Depr.Store Fixtures 7,500 Adj.(e) Amortization Expense-Franchise 7,500 Bal. Adj. (f) 4,600 Bal. 4,600 Office Equipment Bal. 55,000 Interest Expense Adj. (g) 25,000 Bal. 55,000 Bal. 25,000 Accum. Depr.-Office Equipment 22,000 Adj.(e) Cash Short and Over Bal. 11 22,000 Bal. Bal. 11 Franchise Bal. 46,000 4,600 Adj. (f) Bal. 41,400