Exercise 228 (Part Level Submission) The adjusted trial balance of McCoy Company included the following selected accounts: Debit Credit $645,000 Sales Revenue Sales Returns and Allowances Sales Discounts Cost of Goods Sold Freight-Out Advertising Expense Interest Expense Salaries and Wages Expense Utilities Expense Depreciation Expense Interest Revenue $50,000 9,500 396,000 2,000 15,000 19,000 84,000 23,000 3,500 25,000