Dates: Apr 30 to: Apr 30 General Ledger Account Cash Debit Accounts receivable Debit Credit No. Credit No. Date Apr 29 Balance 340,000 Date Apr 30 Balance 64,000 Raw materials inventory Work in process inventory-Stitching Date Debit Credit No. / Debit Credit No. Date Apr 29 Balance 76,000 Balance 203.300 Finished goods inventory Debit Credit Work in process inventory-Cutting Date Debit Credit No. No. Date Apr 29 Balance 160,100 Balance 183,500 Factory Equipment Debit Credit No. No. Date Apr 29 Balance 95,000 Accumulated depreciation - Factory equipment Date Debit Credit Balance Apr 29 19,000 Accounts payable Debit Credit No. No. Date Apr 30 Balance 693,200 Common stock, $5 par value Date Debit Credit Apr 29 Balance 58,000 Paid-in capital in excess of par - Common Date / Debit Credit Balance Apr 30 52,000 Retained earnings Debit Credit No. No. Date Apr 30 Balance 299,700 Dates: Apr 30 to: Apr 30 Clark Company Trial Balance April 30, 2018 Credit Account Title Cash Accounts receivable Raw materials inventory Work in process inventoryStitching Finished goods inventory Work in process inventory-Cutting Factory Equipment Accumulated depreciation - Factory equipment Accounts payable Common stock, $5 par value Paid-in capital in excess of par - Common Retained earnings Total Debit 340,000 64,000 76,000 203,300 160,100 183,500 95,000 19,000 693,200 58,000 52,000 299,700 1,121,900 $ 1,121,900 $