Excalibur Corporation manufactures and sells video games for personal computers. The unadjusted trial balance as of December 31, 2013, appears below. December 31 is the company's fiscal year-end. The company uses the perpetual inventory system. Debits Credits 23,300 32,500 Account Title Cash Accounts receivable Supplies Prepaid rent Inventory Equipment Accumulated depreciation-equipment Accounts payable Wages payable Note payable Common stock Retained earnings Sales revenue Cost of goods sold Interest expense Wage expense Rent expense Supplies expense Utility expense 65,000 75,000 10,000 26,100 3,000 30,000 80,000 16,050 180,000 95,000 32,350 14,000 2,000 6,000 Totals 345,150 345,150