Dan's Wholesale Flower Shop unadjusted trial balance:

$\backslash$table$[[,$Debit,Credit$],[$CASH$,14,760,],[$ACCOUNTS RECEIVABLE,$23,950,],[$ALLOW FOR DOUBTFUL ACCTS,$4,000,],[$SUPPLIES$,29,500,],[$INVENTORY$,5,000,],[$INESTMENT IN BONDS,$40,000,],[$BUILDNG & EQUIPMENT,$10,000,15,000],[$ACCUMULATED DEPRECIATION,,$8,360],[$LAND$,,20,000],[$ACCOUNTS PAYABLE,,$5,000],[$NOTE PAYABLE,,$46,000],[$DIVIDEND PAYABLE,$5,000,21,600],[$COMMON STOCK,,$],[$RETAINED EARNINGS,$150,55,400],[$DIVIDENDS$,35,900,],[$SALES$,5,400,200],[$SALES RETURNS & ALLOW,$173,660,173,660],[$PURCHASES$,,],[$PURCHASES RETURNS & ALLOW,,$],[$SALARY EXPENSE,,$],[$TOTALS$,,]]$

$\backslash$table$[[\backslash$table$[[$Bad debts are $2\%$ of net$],[$sales on account.$]],,,],[\backslash$table$[[$Depreciation is $$400$ each$],[$month$]],,,],[\backslash$table$[[$Accrued salaries payable $-],[$S$840]],,,],[\backslash$table$[[$Accrued interest payable $-],[$S$75]],,,]]$

$\backslash$table$[[\backslash$table$[[$ADJUSTMENT$],[$INFORMATION$]],$ACCOUNT,DEBIT,CREDIT$],[\backslash$table$[[$Accrue interest on$],[$investments $-$$$60$