From owner's capital and down which selection is credit and debit

D&G Catering Company Trial Balance September 30th, 2020 Credit $ Debit 54,000 48,000 317,000 30,000 70,000 19,000 270,000 12,000 48,000 36,000 4,000 5,000 20,000 8,000 24,000 Cash Land Equipment Short Term Investment Inventory Trademark Building Franchise Account Receivable Delivery Van Interest Receivable Office Supplies PREPAID LEGAL EXPENSES PREPAID ADVERTISING EXPENSE UNEARNED CATERING REVENUE ACCOUNTS PAYABLE MORTGAGE PAYABLE SALARY PAYABLE INCOME TAX PAYABLE NOTES PAYABLE Owner's Capital Owner's Drawing CATERING FEES INTEREST REVENUE FLOWER SALES COMMISSIONS EARNED BANQUET HALL INCOME DEPRECIATION EXPENSE SALARY EXPENSE ACCRUED LIABILITIES ADVERTISING EXPENSE UTILITIES EXPENSE LEGAL EXPENSES PUBLICATION EXPENSE TELEPHONE EXPENSE SUPPLIES EXPENSE MAINTENANCE EXPENSE LICENSE AND PERMITS EXPENSE COST OF SALES 16,000 57,000 9,000 35,000 10,000 85,000 52,000 422,000 6,000 62,000 89,000 384,000 6,000 52,000 43,000 14,000 27,000 12,000 40,000 11,000 12,000 36,000 7,000 64,000