Excalibur Corporation sells video games for personal computers. The unadjusted trial balance as of December 31, 2024, appears below. December 31 is the company's reporting year-end. The company uses the perpetual inventory system. Account Title Cash Accounts receivable Supplies Prepaid rent Inventory Office equipment Accumulated depreciation Accounts payable Salaries payable Notes payable (long-term) Common stock Retained earnings Dividends Sales revenue Cost of goods sold Interest expense Salaries expense Rent expense Supplies expense Utility expense Totals Debits Credits $ 68,725 27,500 3,600 30,000 67,500 85,000 $ 11,050 36,500 5,000 31,500 125,000 20,250 9,375 260,000 135,000 e 56,350 e 6,250 $ 489,300 489,300