Debit Credit Adjusted Trial Balance Merchandise Inventory. Other (noninventory) assets. Total liabilities... Taret, Capital Taret, Withdrawals Sales .. Sales discounts Sales returns and allowances Cost of goods sold Sales salaries expense Rent expense-Selling space. Store supplies expense Advertising expense Office salaries expense Rent expense-Office space Office supplies expense Totals... $ 800 2.600 $ 500 2,100 300 9.500 260 240 6,500 450 400 30 20 420 72 8 $12,100 $12.100