Enter the appropriate accounts/names and numbers in the yellow boxes
Given Information:
WELLS MOBILE APPS AND ACCESSORIES				WELLS MOBILE APPS AND ACCESSORIES
Adjusted Trial Balance
December 31, 2013
Cash	$ 48,064			Assets
Accounts receivable	5,178			Cash
Prepaid insurance	16,000
Merchandise inventory	8,000
Buildings	133,000
Accumulated depreciation-Buildings		$ 25,000
Equipment	75,800
Accumulated depreciation-Equipment		15,000
Accounts payable		39,500
Salaries payable		8,600		Total assets
Unearned fees		12,500		Liabilities
Common stock		111,000
Retained earnings- Dec. 21. 2012		60,000
Dividends	24,000
Sales		190,000		Total liabilities
Cost of goods sold	38,000			Owner's Equity
Depreciation expense-Building	13,300
Depreciation expense-Equipment	7,580
Salaries expense	52,000			Total liabilities and equity
Insurance expense	890
Supplies expense	23,958
Advertising expense	9,830
Utilities expense	6,000
Totals	$ 461,600	$ 461,600