I need help creating the adjusted trial balance

Sam's Pizzeria International Inc. operates and franchises pizza delivery and carryout restaurants worldwide. The following is an alphabetical list of accounts and amounts reported in a recent year's set of financial statements. The accounts have normal debit or credit balances and the dollars are rounded to the nearest million. Accounts payable $ 62 Interest expense $ 26 Accounts receivable 80 16 Accrued expenses payable 98 Interest revenue Inventories 76 Accumulated depreciation 466 Additional paid-in capital Land 64 244 Long-term debt 545 Advertising expense 102 Long-term notes receivable 76 Buildings and leasehold improvements 258 Loss on impairment of assets 32 Cash 52 Other assets 78 Common stock 1 Other long-term liabilities 103 Cost of sales 1, 074 Prepaid expenses and other current assets 90 Depreciation expense 74 Rent and utilities expense 92 Equipment 454 Restaurant and franchise sales revenue 1, 814 General and administrative expenses 108 Retained earnings Income tax expense 64 Salaries and benefits expense 315 Income tax receivable 34 Short-term notes receivable 34. Income taxes payable 26 Treasury stock 542 Intangible assets 132 Unearned revenue 36 Required: 1. Prepare an adjusted trial balance. (Enter your answers in millions.) SAM'S PIZZERIA INTERNATIONAL INC. Adjusted Trial Balance At the End of a Recent Year (in millions of dollars) Debit Credit Cash $ 52 Short-term notes receivable 34 Accounts receivable 80 Income tax receivable 34 Prev 1 of 20 Next >