Elaine, Inc December 31, 2017 Adjusted Trial balance Debit Credit 45,000 Cash Accounts Receivable 38,900 Allowance for Doubtful Accounts Short Term Note Receivable 2,000 50,000 1,350 Interest Receivable Supplies 50,000 6,500 Prepaid Insurance Inventory Vehicle quipment 15,000 -20,000 14,000 2,000 50,000 Accumulated Depreciation Accounts Payable Unearned Revenue Wages Payable Long-Term Notes Payable Common Stock Retained Earnings (1/1/2017) 2,500 Dividends 519,500 Sales Sales Returns& Allowances Sales Discounts Cost of Goods Sold Delivery Expense Depreciation Expense Bad Debt Expense Rent Expense Insurance Expense Wages Expense 3,000 5,000 19,000 100,000 25,000 195,000 16,000 upplies Expense Interest Revenue Loss on Disposal Interest Expense Income Tax Expense Total 7,000 4,500 40,000 736,350 736,350