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\fFabem Company Trial Balance December 31, 2019 Cash P 7,360 Accounts Receivable 6,870 Inventory, January 1 19,260 Prepaid Insurance 2,460 Equipment 40,800 Accumulated Depreciation - Equipment P 12,340 Accounts Payable 16,962 Salaries Payable Fabem, Capital 31,272 Fabem, Drawing 1,800 Sales 88,340 Sales Discounts 4,340 Sales Returns and Allowances 3,180 Purchases 43,590 Purchases Discounts 916 Purchases Returns and Allowances 1,360 Transportation In 1,134 Depreciation Expense Rent Expense 3,120 Insurance Expense Salaries Expense 15,300 Utilities Expense 1,976 Totals P151.190 P151.190