Given the following trial balance for Walmart Stores, Inc. as of December 31, 20XX, prepare an adjusted trial balance considering the following adjustments:

• Accrued salaries: $50,000
• Depreciation expense: $20,000
• Prepaid insurance expired: $5,000

Account	Debit ($)	Credit ($)
Cash	50,000
Accounts Receivable	30,000
Inventory	100,000
Prepaid Insurance	10,000
Equipment	150,000
Accumulated Depreciation		10,000
Accounts Payable		20,000
Salaries Payable		10,000
Common Stock		100,000
Retained Earnings	70,000
Sales Revenue		200,000
Cost of Goods Sold	80,000
Salaries Expense	40,000
Insurance Expense	5,000
Utilities Expense	15,000
	------------	------------
Totals	405,000	405,000