Hessa and Shamma Adjusted Trial Balance 31/12/2020 Cash Accounts receivable Merchandise inventory Office supplies Store equipment Accumulated Depreciation - store equipment Office equipment Accumulated Depreciation - office equipment Accounts payable Debit Credit $ 23,000 30,000 40,000 5,000 150,000 $ 15,000 80,000 25,000 50,000 Notes payable 30,000 Common stock Retained earnings Sales Sales discounts 100,000 50,000 420,000 10,000 Sales returns and allowances 15,000 Cost of goods sold (CGS) 220,000 Sales salaries expense 50,000 Office salaries expense 45,000 Depreciation expense-store equipment 15,000 Depreciation expense - office equipment 10,000 Office supplies expense 3,000 Interest expense 4,000 Rent revenue 10,000 Totals $700,000 $700,000