Credit Balance Sheet Debit Credit Income Statement Debit Totals Profit/loss Credit Balance Adjusted Trial Debit Credit Adjustments Debit Credit Unadjusted Trial Balance Debit Totals 501 |Purchase Returns and Allowances 560 Depn Expense: Cash Registers 401 |Sales Returns and Allowances 561 |Depn Expense: Store Fixtures 544 Office Supplies Expense Account Name 511 |Advertising Expense 541 |Electricity Expense 543 | Insurance Expense 402 | Discount Received 403 |Interest Revenue 573 |Discount Allowed 516 Wages Expense 571 Interest Expense 545 |Salary Expense 400 | Sales Revenue 542 Water Expense 572 |Bank Charges 540 Rent Expense 500 Purchases Acct. No